In this section:
- When you must register for VAT and when you can choose to register
- How to register for VAT
- Register for VAT or file your VAT return online
- VAT registration when you take over a business
- Registering for VAT as a group, division or joint venture
- Appointing someone to deal with your VAT affairs
- What happens if you register for VAT late?
- How long it takes to be registered and what to do in the meantime
- Reclaiming VAT on purchases made before VAT registration
Appointing someone to deal with your VAT affairs
A number of people are able to register for VAT on your behalf including a person you appoint to act as your VAT agent.
VAT agents can act on your behalf to register for VAT, file your VAT returns and deal with HM Revenue & Customs (HMRC) on other VAT matters. If you authorise an agent to act on your behalf to deal with VAT, you must inform HMRC. You must also inform HMRC online that you have authorised your agent to register for VAT and/or file your VAT returns online.
If you sell to UK customers but are not based in the UK - what HMRC calls a Non-Established Taxable Person (NETP) - you may appoint a tax representative or an agent to deal with HMRC on your behalf about your VAT affairs.
On this page:
- Who is able to register for VAT on behalf of your business
- What is a VAT agent?
- What do VAT agents do?
- Authorising a VAT agent and notifying HMRC
- Authorising your VAT agent to file VAT returns online
- Foreign businesses registered for UK VAT selling to UK customers
- More useful links
Who is able to register for VAT on behalf of your business
A number of people are able to register for VAT on behalf of your business:
- you
- an authorised signatory: a person who is authorised to sign documents on behalf of your business, such as a director
- a person who is authorised by you such as your accountant or tax advisor ('VAT agent')
The relevant VAT application forms should be filled in as follows:
| Type of business | Who is able register on your behalf |
|---|---|
| sole ownership | you or an authorised VAT agent |
| Partnership | a partner, an authorised signatory or an authorised VAT agent |
| limited company | a director, company secretary, authorised signatory or authorised VAT agent |
| an unincorporated body | an officer or official such as a secretary, trustee or authorised VAT agent |
Get information on VAT registration for legal entities
Find out how to register for VAT
What is a VAT agent?
If you are registered for VAT, you can appoint someone to deal with HMRC on your behalf about your VAT affairs. This is your VAT agent. Tax advisers, accountants, bookkeepers and solicitors often fulfil this role. A VAT agent may be employed by you or you may engage them on a professional service basis.
Find out about VAT registration for different types of legal entities
What do VAT agents do?
Your authorised agent can act on your behalf to register for VAT, file your VAT returns and deal with HMRC on other VAT matters. However, even if you use an agent, you are still legally responsible for registering for VAT, filing your VAT returns and paying VAT on time.
Authorising a VAT agent and notifying HMRC
If you authorise an agent to act on your behalf to deal with VAT, you must inform HMRC. If you already use an agent to deal with HMRC on other matters such as PAYE or corporation tax, you can use the same agent to deal with your VAT affairs.
Use this form to tell HMRC that you have appointed an agent to act on your behalf to deal with VAT:
Get an Authorising your Agent form 64-8
Once you have appointed a VAT agent, HMRC will generally continue to correspond with you rather than with your agent. HMRC can however deal with your agent on specific VAT matters.
Authorising your VAT agent to file VAT returns online
After you have notified HMRC that you have authorised an agent, you need to register for the VAT online service and authorise your agent to register for VAT and/or file your VAT returns online.
To register for the VAT online service you need to:
- activate your government gateway account if you have not already done so
- enrol for VAT online services on the HMRC website
Access the VAT Online Registration Service
Find out how to set up an online VAT account
Foreign businesses registered for UK VAT selling to UK customers
If you sell to UK customers but are not resident in the UK, do not have a UK office or your company is not registered in the UK, you are what HMRC calls a 'non-established taxable person' (NETP). If you are an NETP, you may appoint a tax representative or an agent to deal with your VAT affairs with HMRC.
A tax representative:
- must keep VAT records and accounts and account for UK VAT on behalf of the business it represents
- is jointly and severally liable for any VAT debts incurred by the business
You may only appoint one person at a time to act on your behalf, although a tax representative may act for more than one client at any time.
You will need to give your representative enough information to enable them to keep your VAT account, make returns and pay VAT on your behalf.
Even if you are appointing someone to act as your tax representative, you still have to fill in form VAT 1 Application for Registration. This can be done online.
Access the VAT Online Registration Service
Find out how to set up an online VAT account
In addition, both you and the person you appoint must complete form VAT 1TR to inform HMRC that someone else is acting on your behalf. It can be downloaded from the HMRC website and sent to the address below.
Get form VAT 1TR Appointment of Tax Representative
Wolverhampton Registration Unit
HM Revenue & Customs
Deansgate
62-70 Tettenhall Road
Wolverhampton
WV1 4TZ
Find out more about registering for VAT if you are a NEPT
More useful links
The VAT notice 'Should I be registered for VAT?' includes a section on appointing an agent for businesses which are not based in the UK but which sell to UK customers (NETPs).
More about appointing a VAT agent or representative for NETPs in VAT Notice 700/1
