What do I have to do?
Before you can submit your VAT Return online or use the online services, you must first of all sign up to use the VAT online Service, you'll need to do this whether you intend to submit your return using HMRC's online service or commercial software.
Go to the homepage of HMRC's website www.hmrc.gov.uk and, from the 'Do it online section on the left, follow the 'Register (new users)'link.
On the next page click on 'Register'.
