How and when to register for VAT

When to register for UK VAT You may have to register if your sales are over £70,000 for the last 12 months, otherwise you may be able to register voluntarily

How to register for VAT Apply for VAT registration online and download VAT registration forms from the HM Revenue & Customs website

Taking over a business and VAT registration What you need to do when you buy a VAT-registered business as a going concern or when you buy the assets of a business

Group, division or joint venture VAT registration Register for VAT under different legal entities; what to do if you start a joint venture with an unrelated business

Appointing someone to deal with your VAT affairs A VAT agent such as an accountant can act on your behalf to register, file your VAT Returns and manage your VAT

Late VAT registrations If you should have registered for VAT but haven't you must let HM Revenue & Customs know as soon as possible

Waiting for VAT registration and what to do in the meantime It can take several weeks or more for your VAT registration to come through - you may have to account for VAT in the meantime

Purchases made before VAT registration: reclaiming the VAT You may be able to reclaim VAT on goods and services you paid for before you were registered

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