Updated by Gavin West, PKF Smith Cooper
| VAT registration threshold – local establishment | £90,000 |
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| VAT registration threshold – no local establishment | £0
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The UK VAT registration threshold does not apply for foreign businesses with no establishment in the UK. If a foreign business makes or intends (within 30 days) to make taxable supplies in the UK, it must register for VAT in the UK. |
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| Voluntary VAT registration | Voluntary VAT registration is possible in the UK, but the registrant must be able to satisfy HMRC that it has an intention to make taxable supplies. HMRC will usually request evidence such as customer contracts, purchase orders, etc. |
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| How to register for VAT | A UK VAT registration application should normally be submitted online.
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Registrations are made using HMRC's online portal, which can be accessed via:
www.access.service.gov.uk/login/signin/creds
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In order to use HMRC's online services, a Government Gateway login must be created. Once this is done, applicants can follow the on-screen instructions to prepare a UK VAT registration application.
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Since 13 November 2023, the paper |
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Web page updated on 17 Mar 2025 15:10