VAT registrations must be made online

From 13 November 2023 VAT registrations will have to be made online using HMRC’s VAT registration service. The paper VAT 1 form will not be available from that date. According to HMRC this should speed up processing times for VAT registration. 

Currently more than 95% of businesses or agents already use the online service to apply for VAT registration in the UK. HMRC says that at least 80% of applications made this way will be processed within 40 working days. Around 50% of applications are currently being processed within seven working days.

Businesses unable to access or use digital technology will have to call the VAT helpline to ask for a copy of the paper VAT1 form. They will not have to apply for exemption in advance but HMRC will ask why they need to apply by post. Agents representing...