VAT REGISTRATION, VAT TRANSFER & HMRC AGENT AUTHORITY
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VAT registration, the transfer of a VAT registration number and deal with HMRC
These forms cover VAT registration, the transfer of a VAT registration number and authorising an agent to deal with HMRC. VAT1A and VAT1B are used to register for VAT for distance selling and acquisitions into Northern Ireland; VAT68 lets a new owner keep the previous owner’s VAT number when a business is transferred or changes its legal entity; and 64-8 authorises a tax agent to act for a client.
VAT1A Application for VAT Registration - Distance Selling from EU into Northern Ireland
Purpose
The VAT1A is used by EU-based businesses selling goods into Northern Ireland to non-taxable customers (distance selling) to register for UK VAT once they pass the distance selling threshold, have chosen to treat Northern Ireland as the place of supply, or sell excise goods.
Deadlines
Register from the date the threshold was exceeded (box 10), from the first supply after the option (box 12b) or from the first excise supply (box 13). Apply promptly, as in standard VAT1, within 30 days.
Requirements
Evidence of distance sales, certificate of incorporation, bank details, agent or tax representative documents and partnership form VAT2 where relevant.
Filing Process
About the business: box 1 status and name (sole trader full name, partnership trading name or partner names, corporate body name), 2 trading name, 3 certificate of incorporation details (number, date and country), 4 principal business address, 5 contact details (phone, mobile, fax, email, website). Box 6 states whether a UK tax representative or agent is appointed with their name, address and phone (VAT1TR for a representative, authorisation letter for an agent). Box 7 is main business activity, 8 UK bank details (account name, number and sort code), 9 computer accounting and software. Distance sales: box 10 whether the UK threshold was exceeded and the date; 11 option to make Northern Ireland the place of supply and the EU country; 12a and 12b the date of the option and first supply; 13 intention to sell excise goods and the date of first excise supply; 14 earlier registration date; 15 expected annual value of distance sales to Northern Ireland. Box 16 gives the applicant's name, home address (and previous address if under three years), phone, date of birth and NINO or foreign tax ID, with the signed declaration and status. Send to BT VAT, BX9 1WR.
VAT1B Application for VAT Registration - Acquisitions into Northern Ireland
Purpose
The VAT1B is used to register for VAT where a business acquires goods from EU member states into Northern Ireland and passes the acquisition registration limit, or wants voluntary registration or exemption from registration for zero-rated acquisitions.
Deadlines
Apply when the acquisition limit is exceeded, or within the 30-day expectation test, and use box 11 for the registration date. Late registration may cause penalty from HMRC.
Requirements
Records of acquisitions from EU countries, certificate of incorporation, bank details, VAT2 for partnerships and the notes in the VAT notice on acquisitions into Northern Ireland.
Filing Process
Box 1 full name (company name, partnership trading name or names of partners), 2 trading name, 3 principal business address, phone and fax, 4 main business activity, 5 ownership (limited company with certificate number and date, sole proprietor, partnership with VAT2, other), 6 bank details, 7 computer accounting. Questions 8 to 14: 8 whether acquisitions have started (date or intended date and evidence); 9 whether the acquisition limit was exceeded in any calendar year (date and values); 10 whether the limit will be exceeded in the next 30 days; 11 date from which you must be registered, with an earlier date if wanted; 12 voluntary registration; 13 taxable supplies made in the UK and their value; 14 exemption for zero-rated acquisitions with expected value. Box 15 is the declaration with full name, signature, date and status (proprietor, director, trustee, partner, secretary, authorised official).
VAT68 Request to Transfer VAT Registration Number (TOGC / COLE)
Purpose
The VAT68 lets the new owner of a business keep the previous owner's VAT registration number when a business is transferred as a going concern (TOGC) or when its legal entity changes (COLE), for example sole trader to limited company.
Deadlines
Submit as soon as the business transfers and before the previous owner cancels their VAT registration. The new owner should register within 30 days if over the threshold. The transfer cannot be undone once approved.
Requirements
Both owners must agree to VAT Notice 700/9 conditions. The previous owner must have no unpaid VAT or appeals, not be in a VAT group and have made taxable supplies. The new owner must apply for VAT registration online.
Filing Process
Part 1 is completed by the new owner: box 1 full or trading name, 2 legal status, 3 date of takeover, 4 previous owner's name, 5 previous owner's VAT number, 6 declaration that the new owner will submit the first return for the whole period, any outstanding returns, pay VAT on the previous owner's supplies (including retained stock and assets), and have no claim to money paid before transfer, then signature and date. Part 2 is completed by the previous owner: boxes 1 to 4 their name, legal status, transfer date and new owner's name, 5 VAT number being transferred, 6 declaration that they have no right to claim money from HMRC paid to the new owner and agree that the new owner can reclaim input tax, 7 value of retained stocks and assets, 8 contact address after transfer, signatures and date. Partnerships need all partners to sign and an executor signs for a bereavement. Make an online VAT registration for the new owner, choose TOGC and answer Yes to keeping the number. Email the signed form to btc.changeoflegalentity@hmrc.gov.uk with the VRS application reference, or post to BT VAT, BX9 1WR. Set up a new Direct Debit and update agent authorisations.
64-8 Authorising Your Agent
Purpose
The 64-8 lets an individual, company, partnership or trustee authorise a tax agent or adviser to deal with HMRC on their behalf. It sets out which taxes the agent may access and replaces earlier authorities.
Deadlines
There is no deadline. Submit it before the agent needs to deal with HMRC. HMRC may ask for re-authorisation, and the authority overrides earlier ones. Use COMP1 for temporary compliance-check authority and CH995 for High Income Child Benefit Charge matters.
Requirements
Client UTR, NINO, VAT, CRN, PAYE and CIS references; agent's name, address and agent codes; the agent's agreement; and the correct signatory for the taxpayer type. The legal age to give consent is generally 13 in England and Wales and 12 in Scotland.
Filing Process
Page 1: print your name, business or trust name (if any) and your address, postcode and phone number; give the agent's business name, address, postcode and phone number, plus the agent codes (SA and CT) and your client reference. Sign and date to confirm the agent has agreed to act. Then tick each tax the agent should handle and fill in the reference: Individual PAYE (NINO); Self Assessment (NINO and/or UTR, or tick if UTR is not yet issued; tick if the Statement of Account should go to the agent); Partnership (UTR); Trust (UTR); VAT (registration number or tick if not yet registered); Construction Industry Scheme (CIS reference, PAYE reference, agent Government Gateway identifier, PAYE agent ID code and the online or phone/written options); Tax credits (NINO and joint claimant name, NINO and signature); Corporation Tax (company registration number and UTR); Employers' PAYE (PAYE reference, Gateway ID, agent ID code, online and phone options); VAT DIY Housebuilder Scheme (NINO). Page 3 explains who signs: you for personal affairs, the company secretary or responsible officer for a company, the responsible partner for a partnership (individual partners sign separately) and a trustee for a trust. Send only pages 1 and 2 to the National Insurance Contributions and Employer Office, BX9 1AN (or the office dealing with the matter) and keep page 3. Use a separate form for each agent. It cannot authorise Making Tax Digital for VAT access.