VAT Registration in UK

The procedure in the UK is quite different to the rest of Europe. VAT Registration in the UK is dealt with by HM Customs & Excise, not the Inland Revenue.

Registration is not automatic and requires proof of a place of business in the UK. This is different from a trading address. Evidence of 'intent to trade' is also required. A full list of requirements is attached.

Having established a place of business and obtained a VAT number, the company must maintain proper records at this address. Essentially, this means that it must have copies of all inward and outward invoices available for inspection by HM Customs & Excise at this address.

The company must file VAT accounts every three months, even if there is no VAT to pay. Failure to comply will result in heavy penalties.

We look forward to receiving your instruction.

Details Required For VAT Registration Form

*1) Name of the company (or partnership name) and country of incorporation.

• 2. Trading name, if any.

*3) Company number or LP Partnership registered Number.

*4) Date of incorporation.

• 5. Address of Principal place of business in the UK OR AGENT OR REPRESENTATIVE and duly completed appointment forms.
• 6. A detailed description of the nature of the business (i.e. goods dealt in or services supplied).

*7) Whether the business has commenced trading and when, and if not, evidence of intention to trade (e.g. contracts and sales or purchase invoices, whether draft or final).

• 8. The names of the directors (or partners in an LLP) and their addresses and whether they have an interest in any other vat number.
• 9. Whether the business is involved in excise duties, imports/exports, landfill tax, air passenger duty, insurance premium tax, climate change levy, or aggregates levy.
• 10. Whether you are registering as part of a vat group.
• 11. Whether your accounts system is computerised and if so what do you use.
• 12. Date from which VAT registration is required (if different from 7) above) and which should not be prior to the last 2.5 months.
• 13. Letter on headed notepaper of the business, per the draft attached, authorising Appleton Secretaries Limited to act in signing VAT forms as principal, plus, once signed by one of the directors or its company secretary, return to us of the UK VAT registration application form which we will post to you.

*14) The name and address of the Company Secretary. (Not required for an LLP)

*15) Who the directors of the company are (normally this and their nationality would be indicated on the authority letter) and where they are resident.

• 16. Expected level of total sales forecast for the next 12 months. A minimum of £50,000 is preferred.
• 17. Will there be any VAT exempt supplies?
• 18. Whether the business will have any UK VAT registered or UK resident customers, and if so, the expected level of UK sales. If not known, the level of sales made to them in the preceding 12 months.
• 19. The bank sort code, bank account number and currency of the account, as well as the address and phone number of the UK bank if applicable.
• 20. Have you taken over another business? If so their vat number and who they were.

Dmitry Birkovsky is the head of the law firm UA-Offshore. Consultations on tax and corporate law of foreign countries.