HMRC internal manual

VAT Registration

Entity to be registered: establishing the nature of the entity to be registered

When you are dealing with an application to register for VAT, if you are not satisfied on the basis of the information provided by the applicant that the entity or person is correct, you should make further enquiries and, if necessary, request supporting documentation.

Such documentation might include:

  • certificates of incorporation, Royal charters, and so on
  • copies of agreements, articles of association, memoranda of association
  • copies of rules, constitutions
  • copies of relevant legislation
  • trust deeds and the like
  • full details of the way the business operates and anything else the trader might be able to produce to satisfy you that the entity for registration is what the applicant says it is.

Note: References in this section to the VAT 1 apply equally to the VAT 1A, 1B and 1C where appropriate.