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HMRC internal manual

VAT Registration

Entity to be registered: registering incorporated companies and other corporate bodies: registration of corporations sole

A corporation sole should be registered in the name of the position which constitutes the corporation, for example, the Bishop of York or HRH the Duke of Chester, rather than in the name of the person holding the post. The VAT 1 should be signed by the person holding the post or by someone duly authorised to act on his or her behalf.