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HMRC internal manual

VAT Registration

From
HM Revenue & Customs
Updated
, see all updates

Entity to be registered: what this section covers

This guidance will help you to establish what category of ‘person’ or ‘entity’ the trader is and how he, she or it should be registered.

This section covers the registration of:

  • Sole proprietors (VATREG08150)

 

  • Partnerships (VATREG08250), including

    • Limited Partnerships (VATREG09350)
    • Limited Liability Partnerships (VATREG09600)
  • Joint ventures and Consortia (VATREG10000)
  • Corporate bodies (VATREG10050)
  • European Economic Interest Groupings (EEIGs) (VATREG10450)
  • Clubs (of all types) and associations (incorporated and unincorporated) (VATREG10900), including sections, sub-committees, and so on (VATREG11700)
  • Churches (VATREG12300)
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000) VATREG12350(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • Government departments (VATREG12400)
  • Local authorities (and similar bodies) (VATREG12500)
  • Trusts and pension funds (VATREG12600)
  • Charities (VATREG13050).