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HMRC internal manual

VAT Registration

Registration - general: introduction

This section gives guidance on dealing with initial enquiries about registration and the issue and processing of all VAT application forms.

Guidance on registration for:

  • taxable supplies can be found in VATREG18000 
  • distance sales can be found in VATREG41000 
  • acquisitions can be found in VATREG40000 
  • disposal of certain assets can be found in VATREG39000.