Registration: teething problems for private schools

Several private schools that trade as charities have been unsuccessfully trying to submit their VAT registration form online to HMRC ahead of 1 January 2025 when private school fees and boarding charges will be standard rated rather than exempt. See ‘Taxing time for schools’ by Neil Warren (Taxation 5 September 2024).

One accountant told Taxation: ‘My client is a charitable trust and has tried to follow HMRC’s guidance. When he enters the company number – starting with a CE as it is a charitable incorporated organisation and registered with the Charity Commission – it just comes up with “sorry technical issues try again later”. We have tried to apply on two different days.’

Private schools have been able to apply for a registration number since 29 October and HMRC has encouraged early applications in its guidance.

An HMRC spokesperson said: ‘We’re investigating and will contact...