Skip to main content
HMRC internal manual

VAT Registration

VATREG03650 - Registration - general: certificate of registration

Certificates of Registration (VAT 4) are not routinely issued and can be found in the VAT online account.

The certificates have no legal significance beyond advising traders that the Commissioners have acknowledged their notification of liability (or request to be registered) and have registered them.

This was confirmed by the Tribunal case of Maidstone Sailing Club LON/77/359, Feb 1978 (511).