When to register for UK VAT

Introduction

If you're unsure about whether to register for VAT, this guide will help to answer many of your questions. It explains when you must register and also when you can register voluntarily, and why you might benefit from voluntary registration.

It also explains:

  • the circumstances in which you don't need to register
  • the circumstances in which you cannot register
  • when to register if you do business internationally

Subjects covered in this guide


Actions

Developed with:
HM Revenue & Customs