HMRC is ending the use of paper forms to register for VAT from November’23.

In future, all VAT registrations will have to be submitted online unless the taxpayer has a particular exemption. Anyone who requires a paper form will have to contact HMRC by phone to request a form which will then be posted to them for completion. Paper applications take up to 40 days to process. From mid-November, taxpayers will have to register for VAT through the online VAT Registration Service using their Government Gateway account.

However, some types of business will not be able to use the online service:

• businesses applying for a ‘registration exception’;

• businesses joining the agricultural flat rate scheme;
• overseas partnerships; and
• entities (other than UK partnerships or non-established taxable persons) without a unique tax reference (UTR) number.

In this case taxpayers will have to ask for a VAT1 form by calling the VAT Helpline on 0300 200 3700 and they will have to justify why they are unable to register online.