If you’re starting a business or growing your turnover, at some point you may well find yourself needing to register for VAT.
And to do this you will need to complete a VAT 1 Form - the official form used to register your business for VAT with HMRC, either online or, in some special cases, by post.
Whether you're registering as your turnover has just passed the VAT threshold or you’re choosing to register voluntarily, you need to understand the VAT 1 Form and how the online application process works.
As messing this up can cost you a lot of time, stress, and disapproving looks from HMRC.
So it’s definitely advisable to get ahead of the game and avoid any potential errors by learning how to complete the VAT 1 Form properly. Let’s learn how to do that, and so you can get VAT-registered with minimal hassle.
What is the VAT1 Form?
The VAT1 Form is the official document used to register a business for VAT (Value Added Tax) in the UK. It’s issued by HMRC and asks for key details about your business, including what you do, how much you earn, and why you’re registering.
You’ll need to complete a VAT1 Form when:
- Your taxable turnover goes over the VAT registration threshold (currently £90,000 in a 12-month period)
- You want to register voluntarily, even if you haven’t hit the threshold yet
- You’re taking over a VAT-registered business
- You’re joining or leaving a VAT group
While VAT registration is now mainly done online, the VAT1 Form is still the name given to the digital application. In some specific cases (such as businesses based overseas or joining a VAT group), you may need to submit a paper version.
When and why to register for VAT
You must register for VAT if your business’s taxable turnover goes over the VAT threshold, which is currently £90,000 in any 12-month rolling period. HMRC expects you to register within 30 days of hitting this threshold. Miss it, and you could face penalties and have to pay backdated VAT.
However, many businesses choose to register voluntarily, even if they’re below the threshold. Why register voluntarily? Because VAT registration can bring benefits, including:
- Reclaiming VAT on purchases and expenses
- Boosting credibility with clients and suppliers
- Preparing early if you're planning to scale your business
With that said, there are also responsibilities that come with VAT registration, like charging VAT on your sales, filing returns, and keeping digital records. It’s not always right for everyone, but if you’ve decided to go ahead, the VAT1 Form is the first step in the process.
How to access the VAT1 Form
Most businesses will complete the VAT1 Form online through HMRC’s VAT registration service. To get started, you’ll need to:
- Set up a Government Gateway account (if you don’t already have one)
- Sign in at HMRC’s VAT registration page
- Follow the step-by-step application process to fill out your VAT1 Form online
The online route is quicker, easier, and gives you a digital trail for your records. However, some businesses can’t register online and will need to submit a paper version of the VAT1 Form instead. This might apply if:
- Your business is based outside the UK
- You’re joining a VAT group registration
- You’re applying for exceptions or special circumstances
In these cases, you’ll need to download and complete the relevant paper forms from GOV.UK and post them to HMRC. For most businesses though, online is the way to go.
*Note*: HMRC has now phased out direct public access to the downloadable VAT1 form. Most businesses must register online, and paper forms are only used in very limited cases , typically by non-UK businesses or those applying for group VAT registration. These are no longer available to download and must usually be requested via HMRC directly.
Step-by-step: completing the VAT1 Form online
Once you’ve logged into your Government Gateway account and chosen to register for VAT, you’ll be taken through the digital VAT1 Form. Here’s what to expect at each stage:
1. Business details
You’ll be asked to enter:
- Your business name and trading name (if different)
- Your business address and contact details
- The type of legal structure (e.g. sole trader, limited company, partnership)
2. Business activities
This section covers:
- The nature of your business and what you sell
- Your Standard Industrial Classification (SIC) code
- Whether you expect to trade with the EU or outside the UK
3. Turnover and VAT details
Here you’ll confirm:
- When your taxable turnover went over (or is expected to go over) the VAT threshold
- Whether you’re registering voluntarily or because you’re required to
- Your chosen VAT registration date, often the date you hit the threshold or the date you want to start charging VAT
4. Accounting and banking
You’ll also provide:
- Your business bank account details
- Your preferred VAT accounting scheme (Standard, flat rate, cash accounting, etc. If eligible.)
5. Declaration
At the end, you’ll review your information and confirm that everything is correct before submitting.
Crunch’s tips to make your application easy
- Have key info ready: National Insurance number (if you're a sole trader), UTR, business address, estimated turnover
- Be accurate with dates , especially your effective registration date
- Get advice before submitting, it’s much easier to get it right the first time than to amend it later
What happens after submission?
Once you’ve submitted your VAT1 Form online, HMRC will review your application and, if everything’s in order, register your business for VAT. Here's what to expect:
1. Confirmation of receipt
You’ll receive a confirmation on-screen and, in most cases, by email. This includes an application reference number - make a note of it in case you need to follow up.
2. Processing time
HMRC usually processes VAT registration applications within 30 working days, though it can sometimes take longer, especially if they need more information or if there’s a backlog.
3. VAT registration number
Once approved, HMRC will send your VAT registration certificate, often by post, but increasingly through your online VAT account. This will include:
- Your VAT registration number
- Your effective date of registration
- Your filing deadlines for VAT Returns
4. Setting up your VAT online account
Once you're registered, you'll need to:
- Log in to your VAT account via Government Gateway
- Submit your VAT Returns digitally, typically every quarter
- Comply with Making Tax Digital (MTD) rules, if they apply to your business
What if HMRC needs more information?
Occasionally, HMRC may contact you to clarify part of your application or ask for supporting documents. Respond promptly to avoid delays.
VAT 1 Form - not as bad as it sounds
Filling out the VAT 1 Form does sound like yet another complicated mundane tax task, but it’s actually pretty quick and straightforward.
As with all tax admin, the key is being prepared with the right info and a bit of guidance. The best way to do this, especially for more elaborate and detailed accounting tasks, is to use a professional service that regularly saves its clients £10,000s in missed tax savings.
At Crunch, our expert accountants can help you register for VAT, stay compliant, and handle your VAT returns so you can get back to running your business. Whether you're a sole trader or running a limited company, we’ll guide you through every step.
Get started with Crunch today and take the stress out of VAT.