Overview of how to register
The 'Registration and Enrolment' page explains the simple steps to signing up to the VAT Online service.
You must confirm that you have read the terms and conditions for submitting online returns and payments.
You'll be asked to supply your name, email address, some details about your organisation and to choose a password. Then you'll see a unique User ID on-screen. HM Revenue & Customs (HMRC) will also send this to you by post. You can then enrol for the service by entering five known facts.
HMRC will display the services you have enrolled for and post an Activation Code (also known as a PIN) for services which need to be activated. This is mailed to your principal place of business. Please allow seven to ten days to receive the code. You must then activate the PIN.

