If your annual turnover exceeds the current VAT registration threshold, you need to register for VAT. Alternatively, some businesses choose voluntary VAT registration for business reasons.

How to register for VAT

There are several methods by which you can register for VAT. It is worth remembering that it can take around a month for HM Revenue and Customs to process your application. Once this has happened you will receive a VAT number and certificate.

• Register for VAT online

  You can register for VAT online using the secure HMRC forms. You will first need to open an account with HMRC Online Services by clicking here. Once you have an Online Services account you can register for VAT online by clicking here.

  It is not currently possible to register online if you are registering for a partnership. If you are registering a partnership for VAT you will need to complete the process by post.

• Register for VAT by post

  You can register for VAT by post by completing form VAT1. You can download this form, with guidance notes, by clicking here. If you are registering a partnership for VAT you will also need to complete form VAT2. You can download this by clicking here.

• Register a group of companies for VAT

  It is not currently possible to register a group of companies for VAT online. Instead you should do this by post. You will need to fill in and return forms VAT1, VAT50 and VAT51.