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HMRC internal manual

VAT Registration

Special considerations for certain registrations: itinerant traders

Itinerant traders applying for voluntary registration who are unable or unwilling to supply an address for registration purposes are not to be registered. Any person applying for registration must provide an address.

If the person has no permanent address, you may accept another address at which they can be contacted within a reasonable time.

In cases of difficulty regarding a person liable to be VAT-registered, contact the VAT Registration and Accounting policy team.