Practical Support for VAT Registration, Transfers and Agent Authorisation
Setting up the right arrangements with HMRC helps your business manage VAT efficiently and access professional support when needed. We assist with VAT registration, support the transfer of an existing VAT registration where appropriate, and help you authorise an agent to deal with HMRC on your behalf.
Whether you are starting a business, changing its ownership or structure, or appointing a tax adviser, we guide you through the relevant information and paperwork. Our practical support helps you keep records consistent, reduce administrative delays and establish clear arrangements for managing your tax affairs.
Forms covered
| Form | Description |
|---|---|
| VAT1A | Register for VAT for distance selling from the EU into Northern Ireland |
| VAT1B | Register for VAT for acquisitions into Northern Ireland, or voluntarily |
| VAT68 | Keep the previous owner’s VAT number on a transfer of a going concern or change of legal entity |
| 64-8 | Authorise a tax agent or adviser to deal with HMRC |
VAT1A and VAT1B
EU businesses selling goods to non-taxable customers in Northern Ireland above the distance selling threshold use VAT1A. Businesses acquiring goods from the EU into Northern Ireland above the acquisition limit use VAT1B. Apply within 30 days. Send to BT VAT, BX9 1WR.
VAT68
Used by a new owner to keep the previous owner’s VAT number when a business is sold as a going concern or changes legal entity, such as a sole trader becoming a limited company. Submit on transfer, before the previous owner cancels their registration. Approved transfers can’t be undone, and the previous owner must have no unpaid VAT.
64-8
Lets an individual, company, partnership or trustee authorise an agent for specified taxes. Complete pages 1 and 2, use a separate form for each agent and submit before the agent needs to act. It can’t authorise Making Tax Digital for VAT access.
Frequently Asked Questions
Let’s Discuss Your Requirements
Have a question about our services? Speak with our team to discuss your engagement, deadlines and the support you need.
Can a 64-8 Authorise MTD for VAT Access?
No. Form 64-8 lets you authorise a tax agent or adviser to deal with HMRC on specified taxes, but it cannot be used to give an agent access to Making Tax Digital for VAT. Agent access for MTD for VAT is set up through a separate process, so it is worth arranging this in good time before your next VAT return is due. We can guide you through the correct steps so your VAT filing is not delayed.
When Is the VAT68 Submitted?
The VAT68 is submitted when the business transfers, and before the previous owner cancels their VAT registration. This timing is important because the new owner can only keep the existing VAT number if the registration is still active. Once HMRC approves a transfer, it cannot be undone, so it is best to check all the details before submitting. We can help you plan the timing around the sale or change of legal entity.
Who Signs the 64-8 for a Company?
For a company, the form is signed by the company secretary or another responsible officer. For a partnership, it is signed by the responsible partner. A separate form is needed for each agent, and it should be submitted before the agent needs to act on your behalf. Complete pages 1 and 2 accurately, as incomplete forms can cause delays.
Who Uses the VAT1A Form?
The VAT1A is used by EU businesses that sell goods to non-taxable customers in Northern Ireland and exceed the distance selling threshold. You should apply within 30 days, and the form is sent to BT VAT, BX9 1WR. If you think you may be close to the threshold, we recommend checking your position early so that you do not register late.
When Should I Use the VAT1B Form?
The VAT1B is for businesses that acquire goods from the EU into Northern Ireland above the acquisition limit, and it can also be used to register voluntarily. As with the VAT1A, you should apply within 30 days and send the form to BT VAT, BX9 1WR. We can help you work out whether you need to register and prepare the application correctly.
What is the VAT68 and When Is it Used?
The VAT68 is used by a new owner who wants to keep the previous owner’s VAT number when a business is sold as a going concern or changes legal entity, for example when a sole trader becomes a limited company. Keeping the number helps with continuity of VAT records and reporting. It is only available if the previous owner has no unpaid VAT, so we recommend reviewing the VAT position before the transfer.
Do I Need a Separate 64-8 for Each Agent?
Yes. A separate 64-8 must be completed for each agent or adviser you want to authorise. It can be signed by an individual, company, partnership or trustee, and it should be submitted before the agent needs to deal with HMRC for you. Because it covers only the specified taxes, make sure the form lists every tax you want your agent to handle.
What Happens If I Miss the 30-Day Deadline to Register for VAT With the VAT1A or VAT1B?
If you miss the 30-day registration window, you may be registering late, which can lead to VAT being due from an earlier date and possible penalties. It is best to apply as soon as you realise you have passed the threshold or limit. If you are unsure of your position, we can review your sales or purchases and help you register without delay.