HMRC is withdrawing the downloadable VAT1 from Monday 13th November.

From 13th November all applications are expected to be submitted via the online VAT Registration Service (VRS) unless the the applicant falls into one of the categories that currently cannot use the VRS. If you fall into one of these categories you will need to call the VAT helpline for an alternative method of applying.

Those who are digitally excluded and cannot apply via an agent can also call the VAT helpline for assistance.

If you are applying for a VAT registration online you must first have a Government Gateway account.  If you do not already have a Government Gateway account guidance on setting one up is available here   Businesses have to set up as an “organisation” even if a sole trader. Once the government gateway account is set up the business then needs to set up a “business tax account” which can be used to access HMRC’s online services including VAT registration.