This guidance note provides an overview regarding when the business should register for UK VAT. This note should be read in conjunction with the VAT registration procedure and VAT registration ― artificial separation of business activities guidance notes. See also Flowchart ― when must or can a business VAT register?.

Persons who are entitled to register for VAT

The following organisations can VAT register if they make relevant supplies:

  • sole proprietor (individual)
  • partnership (including a limited liability partnership)
  • corporate body (including the representative member of a VAT group)
  • club
  • association
  • charity
  • other types of organisations or groups of people acting together, such as educational or health institutions, organisers of exhibitions / conferences, etc
  • local authorities, government departments, the Crown
  • overseas businesses making taxable supplies in the UK
  • branches and representative offices of overseas businesses
  • racehorse owners

VATA 1994, Schs 1, 2, 3A; 2006/112/EC, Article 9(1); VATREG02000

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