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HMRC internal manual

VAT Registration

Recording of registration enquiries: VAT Pack contents

A VAT Pack is issued when a VAT 1 is issued to a trader and includes:

  • A VAT 1
  • Notice 700/1 ‘Should I be Registered for VAT?’ and the supplement to 700/1 and 700/11
  • A VAT 2 (if appropriate)
  • Notice 731 Cash Accounting
  • Publications and Notices requested or any that you feel will be helpful to the trader
  • VAT Charter Standard Document
  • VAT Enquiries Guide
  • A VAT 62 if a category ‘C’ or ‘D’ case
  • Simplifying VAT for small businesses
  • Notice 700/41 Late Registration Penalty.

Notice 700 ‘The VAT Guide’ does not need to be issued in the VAT Pack unless the trader asks for it.