HMRC internal manual

VAT Registration

From:: HM Revenue & Customs
Published:: 6 May 2016
Updated:: 27 October 2026 - See all updates

VATREG21420 - Voluntary registration: intending traders: introduction

This is the archival message of the site

Help us improve GOV.UK

To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).