From November 2023 HMRC is removing the paper version of the VAT 1 Form – applying for VAT registration.

Around 95% of applicants (or their agents) currently use the online registration service: How to register for VAT and in order to improve processing time HMRC is removing the paper VAT 1 Form.

From November only a very limited number of businesses will be able to use the Form VAT 1 and these will only be available by specific request from the VAT Helpline. Those businesses are:

• those exempt from Making Tax Digital
• businesses applying for a registration exception
• businesses joining the agricultural flat rate scheme
• overseas partnerships
• certain entities without a Unique Taxpayer Reference