Register for VAT by post
Source: gov.uk (2025-05-20)

How and when to use paper form VAT1 to register a new or existing business, or one you're taking over.

Most businesses should register for VAT online (https://www.gov.uk/register-for-vat/how-register-for-vat). This includes partnerships and groups of companies (https://www.gov.uk/guidance/vat-registration-for-groups-divisions-and-joint-ventures) registering under one VAT number.

However, there are certain circumstances where a business may need to register using paper form VAT1.

When to register by post

If you cannot register online, you can register by post using paper form VAT1. There may be some instances where you need to do this, including if you’re:

a limited liability partnership (LLP) registering as a representative member of a VAT group

registering the divisions or business units of a corporate body under separate VAT numbers

applying to register an overseas partnership

a local authority, parish or district council

applying for a registration exception

an insolvency practitioner applying to register a business

You can also register by post if you cannot use the online service, because:

of your age, health condition, disability or location

you object to using computers on religious grounds

you do not have access to the internet

We may also consider other reasons why you cannot register online and need to apply by post.

How to register by post

Contact HMRC using the helpline number on the page VAT: general enquiries (https://www.gov.uk/government/organisations/hm-revenue-customs/contact/vat-enquiries) to request paper form VAT1.

We’ll ask you some questions to find out why you need a paper form.

If we agree with your reasons, we’ll send a paper form to you. If not, we’ll direct you to our digital service.

Fill in the paper form when it arrives.

Print out and fill in any necessary forms mentioned in the ‘additional forms’ section of this page.

Send the forms to HMRC using the postal address shown on form VAT1.

You must only apply using a form that HMRC has sent you.

Use these notes to help you fill in form VAT1.

(https://assets.publishing.service.gov.uk/media/675a93f57e419d6e07ce2b7b/VAT1_Notes.pdf)

Notes to help you fill in form VAT1 (https://assets.publishing.service.gov.uk/media/675a93f57e419d6e07ce2b7b/VAT1_Notes.pdf)

PDF, 237 KB, 16 pages

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Additional forms

For some business activities you’ll need to fill in an additional form and post it with form VAT1.

If you’re:

applying for exception from registering for VAT (https://www.gov.uk/guidance/apply-for-an-exception-from-registering-for-vat), request and fill in form VAT5EXC

registering for the Agricultural Flat Rate Scheme, fill in form VAT98 (https://www.gov.uk/government/publications/vat-agricultural-flat-rate-scheme-application-for-certification-vat98)

registering a group of companies with separate VAT numbers, fill in form VAT50-51 (https://www.gov.uk/government/publications/apply-for-vat-group-registration-or-amend-your-details)

an EU business distance selling to Northern Ireland, fill in form VAT1A (https://www.gov.uk/government/publications/vat-application-for-registration-distance-selling-vat1a)

importing goods worth more than £90,000 into Northern Ireland from an EU country, fill in form VAT1B (https://www.gov.uk/government/publications/vat-application-for-registration-acquisitions-vat1b)

disposing of assets that you’ve claimed directive refunds on, fill in form VAT1C (https://www.gov.uk/government/publications/vat-registration-notification-vat1c)

What happens next

Postal applications usually take longer to process than online applications.

If we need more information, we’ll ask for it whilst we’re processing your form. This may cause a delay.

Check when you can expect a reply from HMRC (https://www.gov.uk/guidance/check-when-you-can-expect-a-reply-from-hmrc).

Read about what to do after you’ve registered for VAT (https://www.gov.uk/register-for-vat/how-register-for-vat).