United Kingdom - VAT Registration Guide | Vat Registration Guides | Tolley's EU and Global VAT

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United Kingdom - VAT registration guide

Updated by Luigi Lungarella, PKF Littlejohn, and Edd Thompson, Tolley

VAT registration threshold – local establishment	£90,000

VAT registration threshold – no local establishment	£0

Voluntary VAT registration	Voluntary VAT registration is possible in the UK, but the registrant must be able to satisfy HMRC that it has an intention to make taxable supplies. HMRC will usually request evidence such as customer contracts, purchase orders, etc.

How to register for VAT	A UK VAT registration application should normally be submitted online. �� Registrations are made using HMRC's online portal, which can be accessed via: www.access.service.gov.uk/login/signin/creds �� In order to use HMRC's online services, a Government Gateway login must be created. Once this is done, applicants can follow the on-screen instructions to prepare a UK VAT registration application. �� If it's not reasonable or practical to use the online service because of age, health condition, disability or location; an objection to using computers on religious grounds; or no access to the internet, an application may be submitted by post (see below). Other circumstances