VAT: changes to VAT online services
HM Revenue & Customs (HMRC) Online Services now include a new
way for you to register for VAT.
At the same time HMRC has also introduced a new variations
service. Together these changes mean that you can do the following
- Register for VAT.
- Attach necessary documents, for example when applying for
group registration (forms VAT 50 and VAT 51) or notifying
of an option to tax (form VAT 1614A).
- Make changes to the principal place of business and contact
details. Please note: agents cannot change
the principal place of business or bank details on behalf
of their client.
- Deregister for VAT.
- Apply for Annual Accounting or Flat Rate Scheme.
- View and print the VAT certificate. Please note:
agents will only be able to do this if they've been
authorised to act on behalf of their client for VAT using
the online agent authorisation service.
- Be automatically enrolled for VAT Online, so that returns
can be submitted online. Please note: if
an agent submits a VAT registration online on behalf of a
client, the client and agent won't be automatically enrolled
to use the VAT Online service and will need to do this separately.
This is to protect online security.
You can set up a 'delegate' to help you register for VAT and
they will be able to review or amend your application before
you submit it. The delegate might be a friend, colleague, or
an accountant (or other professional adviser).
When completing your application you don't need to enter all
the information at once. You can save your application and complete
it at a later date.
register for VAT
How to register your business for
tax and sign up for HMRC Online Services
Tax agents and advisers
If you're an agent, accountant or tax representative, you can
find more information about registering your clients for business
taxes, including VAT, using the link below.
How to register your client's
business with HMRC