VATREG03100 - Registration - general: how notification must be made
A person who is required to be registered for VAT must notify HMRC of that liability within the statutory time limit.
Notification must be made
- on the prescribed form published in VAT Notice 700/1 as required by the VAT Regulations 1995, regulation 5(1), or
- electronically via HMRC's online VAT Registration Service (regulation 4A).
The forms are the VAT 1, 1A, 1B and 1C.
If the entity registering is a partnership, the partners must also complete a VAT 2 (or equivalent).