VAT registration - removal of paper applications
10 October, 2023
HMRC have confirmed that the ability for most taxpayers to register for VAT using the VAT1 form will be removed from 13 November. From that date, the VAT1 will only be available to those who qualify as digitally excluded (similar to MTD) or where the online VAT Registration Service (VRS) cannot be used.
The removal of paper VAT registrations was confirmed in a recent HMRC Agent Update. HMRC have since shared the following additional information with us:
- Digitally excluded taxpayers who use the service of an agent should register using the online VRS. The principle of using digital where it is applicable and available is HMRC’s strategic aim.
- Work is ongoing to update HMRC's guidance pages to remove the downloadable VAT1 form, and direct applicants to the VRS. This includes letting them know as much as possible what evidence they will be required to provide in advance of starting an application. HMRC will also stress that in the majority of cases the VRS is the quickest way to obtain VAT registration, and how applicants can contact HMRC if they fall into one of the categories that cannot follow that route.
- HMRC are reviewing how they check the identity of the applicant to make sure it is clear for the applicant, where HMRC are asking for verification, what they need to provide during the online journey.
The ATT are interested to identify the types of taxpayers (in addition to the digitally excluded) who cannot currently use the VRS. Please send any comments or feedback you may have to [email protected].