Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

VAT Registration

HM Revenue & Customs
, see all updates

Registration - general: corporate signatures


  • a partnership includes a corporate body, or
  • the director or company secretary of a corporate body are themselves corporate bodies

it is possible that the VAT 1 will be signed with the corporate details and signature rather than those of the real person completing the form.