VAT registration changes

The way businesses register for VAT changed on 1 August 2022. A new VAT Registration Service (VRS) has been created to manage the process. 

One of the key features of the new VRS is that every business will be automatically signed up to Making Tax Digital (MTD) VAT as part of registration. This removes the need for businesses to take that extra step.   

To complete a VAT registration, you will need your:

• name 

• date of birth 

• National Insurance number 

• ID, such as your passport or driving licence 

• details of turnover and nature of business 

• bank account details (or a reason if no bank account details are provided) 

• Unique Tax Reference (UTR) number 

If you are registering a limited company, they must have a Company Registration Number and a Corporation Tax Unique Taxpayer Reference (UTR) to complete the VAT registration process. Individuals and Partnerships do not need to have a Self-assessment UTR to register for VAT, but if they do have one, they must supply it. 

HMRC recommend that you have this information to hand when starting an application. If you are waiting for information to register you can save and edit the application for 7 days by clicking ‘Save and Exit’. This will soon be increased to 28 days.