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VAT registration in the UK is a process where businesses register with HM Revenue and Customs (HMRC) to charge Value Added Tax (VAT) on the goods and services they provide and to reclaim VAT on the goods and services they buy. VAT is a tax added to most goods and services sold by VAT-registered businesses in the UK.
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Process
1. Check if your business needs to register for VAT based on the turnover threshold or if voluntary registration is beneficial.
2. Prepare necessary information including business details, turnover, and bank account information.
3. Application Filing of VAT registration.
4. Once your application is processed, the authority will send you a VAT registration certificate with your VAT number and the date you need to submit your first VAT Return and payment.
5. Start charging VAT on your goods and services and issue VAT invoices to your customers.
6. File VAT returns, usually every quarter, and pay any VAT due.
Following are the documents that will be required
1. Information about your business including name, address, and contact details.
2. Evidence of your business’s turnover to show it meets the VAT threshold.
3. Details of the bank account you will use for VAT transactions.
4. Description of your business activities and the goods or services you provide.
5. Information about the business owner(s), including National Insurance numbers and Unique Taxpayer Reference (UTR).
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The VAT registration process usually takes around 10 to 30 working days, but it can sometimes take longer depending on the completeness of the application and HMRC’s workload.
The VAT registration threshold is £85,000 in taxable turnover for a 12-month period.
Yes, you can voluntarily register for VAT if your business turnover is below the threshold. Voluntary registration can be beneficial if you incur significant VAT on purchases and wish to reclaim it.
If you fail to register for VAT when required, HMRC may charge you for the VAT you should have paid, along with interest and penalties.
VAT returns are usually submitted quarterly. However, businesses can opt for monthly or annual returns in some circumstances.