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HMRC internal manual

VAT Registration

HM Revenue & Customs
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Registration in respect of acquisitions from other Member States: applications

Applications must be made on a VAT 1B. However, if a VAT 1 is used instead, accept it and request any additional information by letter or VAT 5. Unlike in Schedule 1, there is no provision for exception from registration based on the expectation that future activity will be below the threshold.