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HMRC internal manual

VAT Registration

Registration - general: how notification must be made

A person who is required to be VAT registered must notify the commissioners of their liability.

Notification must be made

  • on the prescribed form as required by the VAT Regulations 1995, regulation 5(1), or
  • electronically via the HMRC website.

The forms numbered 1, 6, 7 and 7A referred to in the regulations are the VAT 1, 1A, 1B and 1C respectively.

If the entity registering is a partnership, the partners must also complete a VAT 2 (or equivalent) which is the ‘form numbered 2’ referred to in the regulations.