VAT1 is HMRC's paper application to register for VAT. Most businesses must register online, so VAT1 is only for set cases, such as an LLP joining a VAT group as representative member, registering divisions of a company separately, overseas partnerships, local authorities, registration exceptions and insolvency practitioners, or if you can't use the online service. You can't download it: you phone HMRC, and if they agree, they post you a form.
Everything below comes from GOV.UK's 'Register for VAT by post' and 'Register for VAT' guidance and HMRC's VAT1 notes, as of October 2026.
Who can still register on paper
| Situation | Paper route allowed |
|---|---|
| LLP registering as the representative member of a VAT group | Yes |
| Divisions or business units of a corporate body under separate VAT numbers | Yes |
| An overseas partnership | Yes |
| A local authority, parish or district council | Yes |
| Applying for a registration exception | Yes |
| An insolvency practitioner registering a business | Yes |
| You can't go online because of age, health, disability, location, religious objection or no internet access | Yes |
| Any other business | Register online |
HMRC may consider other reasons too, but it decides. If it doesn't agree, it'll direct you to the digital service instead.
How to get and send a VAT1
- Call the VAT general enquiries helpline and ask for paper form VAT1.
- Answer HMRC's questions about why you need paper.
- If HMRC agrees, it posts the form to you. You must only use a form HMRC has sent you.
- Fill it in using the VAT1 notes, which are numbered to match the questions.
- Add any extra forms your business needs and post everything to the address on the VAT1.
Here's the catch that costs people time: postal applications usually take longer than online ones, and if HMRC needs more information, it'll ask while processing, which can delay things further. If you're close to a registration deadline, phone early.
Extra forms that go with a VAT1
| If you're | Also send |
|---|---|
| Applying for exception from registering | VAT5EXC |
| Joining the Agricultural Flat Rate Scheme | VAT98 |
| Registering a group of companies with separate VAT numbers | VAT50-51 |
| An EU business distance selling to Northern Ireland | VAT1A |
| Importing goods worth more than £90,000 into Northern Ireland from an EU country | VAT1B |
| Disposing of assets you've claimed directive refunds on | VAT1C |
Partnerships also need form VAT2 with every partner's details and signatures; faxed or photocopied versions aren't accepted.
When registration becomes compulsory, as of October 2026
- Your total taxable turnover for the last 12 months goes over £90,000: register within 30 days of the end of the month you went over. You're registered from the first day of the second month after.
- You expect taxable turnover to go over £90,000 in the next 30 days alone: register by the end of that 30-day period, and you're registered from the date you realised.
- A business with no UK establishment must register if it makes, or expects to make within 30 days, taxable supplies in the UK of any value.
GOV.UK's example: if your taxable turnover for the last 12 months first passes the threshold at £100,000 on 15 July, you must register by 30 August and your registration starts on 1 September. You can register voluntarily below £90,000, and you can apply for an exception if you've gone over the threshold only temporarily.
Businesses based outside the UK
HMRC's VAT1 notes have a separate rule for a non-established taxable person (NETP), meaning any person without a UK establishment. There's no threshold for them: they must register if they make taxable supplies in the UK of any value, or expect to in the next 30 days, and they have 30 days from that date to tell HMRC.
A UK establishment exists where essential management decisions are made and central administration is carried out in the UK, or where the business has a permanent physical presence with the people and technical resources to make or receive taxable supplies here. HMRC normally treats a UK-incorporated company as established, as long as it can make or receive business supplies at its registered address.
Who signs the VAT1
- Sole trader: the owner
- Partnership: one of the partners, with VAT2 for all of them
- Company: a director, the company secretary or an authorised signatory
- Unincorporated body: an officer, such as the secretary or a trustee
- Or an agent the applicant has authorised
Signing is a legal declaration, and HMRC's notes warn that a false declaration can lead to prosecution. After registration, you'll need to tell HMRC within 30 days about changes to the business name, trading name, main address, the accountant or agent dealing with your VAT, or the partners, or you might face a penalty. Once you're registered, your first job is the VAT return, and if you're setting up a company at the same time, see how to register a company in the UK.
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The verdict
For most businesses VAT1 isn't the route: register online, it's faster. Ask for the paper form only if you're in one of HMRC's listed cases or can't use the digital service, and allow extra time, because the post adds days at each step. Whichever route you use, watch the rolling 12-month turnover against the £90,000 threshold, because the 30-day clock starts at the end of the month you cross it.
Frequently asked questions
What is a VAT1 form?
It's HMRC's paper form to register a business for VAT, used only when online registration isn't possible or doesn't fit the case.
Can I download the VAT1 form?
No. You request it from the VAT general enquiries helpline, and HMRC posts it to you if it agrees you need paper. You must only use a form HMRC has sent you.
What is the VAT registration threshold?
You must register if your taxable turnover for the last 12 months goes over £90,000, or you expect it to in the next 30 days alone, as of October 2026.
How long does a VAT1 postal application take?
GOV.UK says postal applications usually take longer than online applications, and requests for more information can delay them further.
Do overseas businesses have a VAT threshold?
No. A business with no UK establishment must register if it makes, or expects to make in the next 30 days, taxable supplies in the UK of any value.
Who signs a VAT1 for a partnership?
One of the partners signs, and the full details and signatures of all partners go on form VAT2.
