How to Get a Company VAT Number: Complete Process

This step-by-step guide is written specifically for UK limited company (Ltd) directors who want a clear, practical explanation of how to get a company VAT number without confusion or guesswork. VAT registration is often described as “straightforward”, but in practice many applications are delayed because key details are missing, inconsistent, or poorly prepared.

The aim here is to show you exactly what HMRC expects, how to prepare properly, how to complete the VAT1 form accurately, what checks HMRC carries out behind the scenes, and what you need to do once your VAT number is issued. Whether you are registering because it is mandatory or choosing voluntary VAT registration, the process itself follows the same structure.

Before You Start: Prerequisites

Before you begin the VAT registration process, it’s essential to make sure a few fundamentals are in place. Skipping these checks is one of the most common reasons VAT applications are delayed, queried, or rejected by HMRC.

Company must be registered with Companies House

Your business must already be incorporated as a UK limited company. VAT registration is linked to a legal entity, so HMRC will not process a VAT application unless the company exists on the Companies House register.

This guide applies only to limited companies. Sole traders and partnerships follow a different VAT registration process and should not attempt to use a Ltd company application.

Company Registration Number (CRN) available

Your Company Registration Number (CRN) is a critical reference point. HMRC uses it to:

• confirm your company’s legal existence,
• cross-check director details,
• match addresses and incorporation data.

All information entered on the VAT application must match Companies House records exactly, including spelling, punctuation, and registered office address. Even small discrepancies can trigger delays or additional verification checks.

Company must have started trading (or be about to)

A limited company does not have to be fully trading before registering for VAT, but HMRC must be satisfied that trading has either:

• already started, or
• is about to start imminently.

You can register:

• after trading has begun, if you have issued invoices or received income; or
• before trading, if you can demonstrate a genuine intention to trade.

For pre-trading registration, HMRC may expect evidence such as:

• contracts or signed agreements,
• quotes or proposals issued to customers,
• marketing activity or a live website,
• a clear business plan.

Registering “just in case” without evidence of trading intent can result in additional HMRC scrutiny.

Accurate turnover figures prepared

Turnover figures are one of the most important parts of the VAT application.

You must be able to provide either:

• actual taxable turnover for the last 12 months (if the company is already trading), or
• realistic turnover projections if registering voluntarily or before trading begins.

HMRC will assess whether your figures are reasonable for your industry and business model. Overstated or vague projections often lead to follow-up questions, while underestimated figures can cause problems later if the VAT threshold is exceeded unexpectedly.

Company bank account details ready

HMRC requires details of a company bank account, including:

• account name,
• sort code,
• account number.

The account must be in the company’s legal name, not a director’s personal account. HMRC uses this information to:

• pay VAT refunds,
• collect VAT payments,
• carry out anti-fraud checks.

Using a personal account is a common reason for registration delays.

Directors’ personal information available

VAT registration includes identity and risk checks on company directors. You will need accurate personal details for each director, such as:

• full legal name,
• home address,
• National Insurance number (where applicable),
• contact details.

HMRC may cross-check this information against other tax records, so accuracy is essential.

Government Gateway access

VAT registration is completed online through a Government Gateway account linked to your company.

Before starting the application, make sure:

• a Government Gateway account exists,
• it is linked to the correct company,
• login details and security information are accessible.

If you need to create a new account, this should be done before you start the VAT1 form to avoid interruptions during the process.

Why these prerequisites matter

Taking the time to confirm these points upfront can:

• significantly reduce HMRC follow-up questions,
• shorten registration processing time,
• lower the risk of incorrect registration dates,
• prevent avoidable compliance issues later.

Once these prerequisites are in place, you are ready to move on to gathering the detailed information required for the VAT1 application and starting the formal registration process.

Step 1: Gather Required Information and Documents

The single most effective way to avoid delays during VAT registration is to prepare all required information before you start the online application. HMRC’s VAT1 form is not technically difficult, but it is detailed, and incomplete or inconsistent information is one of the main reasons applications are flagged for review.

Taking the time to gather everything in advance will make the registration process smoother, faster, and far less stressful.

Company details

You will need to provide full and accurate company information exactly as it appears on Companies House records. This includes:

• Company name (must match Companies House precisely, including spelling and punctuation)
• Company Registration Number (CRN)
• Registered office address
• Nature of business activities
• SIC code
• Date of incorporation
• Trading commencement date (either the actual start date or the planned start date)

When describing your business activity, clarity matters. HMRC uses this information to assess risk and determine whether your VAT registration makes sense in the context of your industry.

Tip: Very broad or vague descriptions (for example, simply stating “consulting” or “services”) often trigger additional HMRC checks. A clearer description such as “IT consultancy for UK-based SMEs” or “marketing services for e-commerce businesses” is far less likely to raise questions.

Director information

HMRC requires personal information for all company directors, as VAT registration includes identity and risk checks.

Prepare the following for each director:

• Full legal name (as shown on official ID)
• National Insurance number (for UK-resident directors)
• Home address
• Contact details, including email address and phone number

If your company has foreign or non-UK resident directors, VAT registration is still possible. However, HMRC may request additional verification or supporting information. This is normal and does not mean your application will be rejected — it simply reflects HMRC’s anti-fraud checks.

Financial information

Financial accuracy is one of the most critical parts of the VAT registration process. HMRC will ask for:

• Taxable turnover for the last 12 months (if the company is already trading)
• Monthly turnover breakdown if the VAT threshold has already been exceeded
• Future turnover projections, especially for voluntary or pre-trading registration
• Date the VAT threshold was exceeded (for mandatory registration)
• Expected date the threshold will be exceeded (for voluntary registration)

HMRC uses this information to:

• confirm whether registration is mandatory or voluntary,
• determine the correct effective registration date,
• assess whether your projections are realistic for your sector.

Accuracy is essential. Overstating turnover can raise red flags, while understating turnover can result in late registration penalties if HMRC later determines the threshold was exceeded earlier than declared.

Banking details

VAT registration requires a company bank account, and HMRC will not normally accept personal accounts.

You will need to provide:

• Company bank account name
• Sort code
• Account number
• Bank name and address

HMRC uses this information to:

• verify that the business is genuine,
• issue VAT refunds,
• collect VAT payments, usually by Direct Debit.

Make sure the account name matches the company’s legal name. Mismatches are a common cause of registration delays.

Supporting documents

Although most VAT registrations do not require documents to be uploaded at the initial stage, HMRC may request evidence during processing. It is best to have the following ready:

• Certificate of Incorporation
• Companies House authentication code
• Proof of trading activity, such as:
  • issued invoices,
  • signed contracts,
  • a live website,
  • marketing materials or proposals
• Company letterhead or sample invoices (if trading has started)

Having these documents readily available allows you to respond quickly if HMRC asks for clarification, which can significantly reduce processing time.

Why preparation matters

Well-prepared applications are:

• processed faster,
• less likely to trigger manual reviews,
• less likely to result in incorrect registration dates,
• far less stressful for directors.

Once all this information is gathered and checked for consistency, you are ready to move on to the next step — creating or accessing your Government Gateway account and starting the VAT1 application itself.

Step 2: Create or Access a Government Gateway Account

VAT registration for a limited company is completed entirely online through the UK government portal, so access to a Government Gateway account is essential. This account is the digital link between your company and HMRC, not just for VAT, but for ongoing tax compliance.

To get started:

• Visit gov.uk/register-for-vat
• Create Government Gateway credentials if your company does not already have an account
• Link the account specifically to your limited company
• Use a company email address, not a personal one, to ensure continuity if directors or staff change
• Set up authentication details and security questions
• Configure recovery options, such as a backup email address or phone number

Important:
If your company already has a Government Gateway account — for example, for Corporation Tax, PAYE, or CIS — you must use the same account. Creating duplicate Gateway accounts for the same company is a common mistake and can lead to access problems or delays when HMRC processes your VAT registration.

Before moving on, make sure:

• you can log in successfully,
• the account is correctly linked to the company,
• security details are stored safely.

Once this is confirmed, you are ready to start the VAT1 registration form.

Step 3: Complete the Online VAT1 Registration Form

The VAT1 form is the formal application to register your company for VAT. It is divided into several sections, each of which must be completed accurately and consistently. HMRC cross-checks the information you enter against Companies House records and other tax data, so even small inconsistencies can trigger delays.

Take your time with each section — rushing is one of the most common causes of errors.

Section A: Business details

This section establishes the legal identity of your company. You will be asked to provide:

• Company legal name (exactly as registered at Companies House)
• Trading name, if different from the legal name
• Company Registration Number (CRN)
• Business type: Limited Company
• Date of incorporation

All details must match Companies House records precisely. Any mismatch, even in formatting, can cause HMRC to pause the application for clarification.

Section B: Business activities

Here, HMRC wants to understand what your company actually does. You will need to provide:

• A clear and specific description of your main business activity
• SIC code selection
• Types of goods or services supplied
• Your typical customer profile:
  • B2B (business to business),
  • B2C (business to consumer), or
  • a mix of both

Be specific and accurate. This information helps HMRC assess VAT risk and determine whether your registration makes sense in context. Vague descriptions are more likely to result in additional questions.

Section C: Business address and contact details

In this section, you will confirm how HMRC can contact the company:

• Registered office address
• Trading address, if different
• Correspondence address, if post should go elsewhere
• Contact telephone number
• Email address for VAT matters

Ensure these details are monitored regularly. HMRC may use them to request additional information or issue important notifications.

Section D: Turnover information

This is one of the most important sections of the VAT1 form.

You must provide:

• Total taxable turnover for the last 12 months
• Date the VAT threshold was exceeded, if registration is mandatory
• Expected date the threshold will be exceeded, if registering voluntarily
• Expected annual turnover
• A breakdown of turnover by VAT rate:
  • standard-rated,
  • reduced-rated,
  • zero-rated

HMRC uses this data to:

• confirm whether registration is mandatory or voluntary,
• determine the correct effective registration date,
• assess whether your turnover figures are realistic.

Take care to include only taxable turnover and to use accurate figures.

Section E: Director information

HMRC requires details for all company directors, including:

• Full personal details
• Identification and verification information
• National Insurance numbers, where applicable
• Designation of a lead contact director

This information may be cross-checked against other HMRC records, such as Self Assessment or PAYE data. Accuracy is essential to avoid delays.

Section F: Bank account details

You will need to confirm:

• Company bank account details
• That the account is held in the company’s legal name
• Authorisation for HMRC to use the account for:
  • collecting VAT payments, and
  • issuing VAT refunds

Incorrect or mismatched bank details are a common cause of registration issues, so double-check this section carefully.

Section G: VAT scheme selection

At this stage, you must choose the VAT accounting scheme that best suits your company:

• Standard VAT Accounting (default)
• Flat Rate Scheme, if eligible
• Cash Accounting Scheme
• Annual Accounting Scheme
• Any permitted combinations of schemes

This decision can have a significant impact on cash flow, VAT payable, and administrative workload. Selecting the wrong scheme may increase costs unnecessarily, so this choice should be made carefully rather than automatically.

Section H: Registration date

You will be asked to confirm:

• The requested effective date of registration
• Whether registration is mandatory or voluntary
• The earliest possible registration date allowed under HMRC rules

The effective date determines when you must start charging VAT and when VAT can be reclaimed. An incorrect date can lead to backdated VAT liabilities or lost reclaim opportunities.

Section I: Declaration

Finally, the application concludes with a formal declaration:

• Confirmation that a director is authorised to submit the application
• A statement that all information provided is accurate and complete
• Acceptance of legal responsibilities, including penalties for false or misleading information

Submitting the declaration makes the VAT application legally binding, so it should only be done once all details have been checked thoroughly.

Once the VAT1 form is submitted, HMRC will begin processing the application. The next step is to monitor progress, respond promptly to any HMRC queries, and prepare for what happens once your VAT number is issued.

Step 4: Choose Your VAT Accounting Scheme

Before submitting your VAT registration application, it’s essential to pause and review your VAT accounting scheme choice carefully. This decision is often treated as a formality, but in reality it can have a long-term impact on cash flow, administration, and the amount of VAT your company pays to HMRC.

HMRC offers several VAT accounting schemes, and while limited companies are automatically placed on the Standard VAT Accounting scheme if no alternative is chosen, this is not always the most efficient option.

Overview of available VAT schemes

Most limited companies can choose from the following schemes:

• Standard VAT Accounting – the default method, where VAT is paid based on invoices issued and received
• Flat Rate Scheme – simplified VAT calculation using a fixed percentage
• Cash Accounting Scheme – VAT is paid only when customers pay you
• Annual Accounting Scheme – one VAT return per year with advance payments

Some schemes can be combined, while others cannot. Each has specific eligibility rules and implications.

Which schemes suit limited companies?

There is no “best” VAT scheme for all Ltd companies. The right choice depends entirely on how your business operates.

When deciding, consider the following key factors:

• Turnover level
  Some schemes have strict turnover limits for eligibility. If your company is growing quickly, a scheme that works now may not be suitable long-term.
• Expense profile
  Companies with high VATable costs often benefit from standard VAT accounting, while low-cost service businesses may find the Flat Rate Scheme more efficient.
• Cash-flow pattern
  If customers pay late or on long payment terms, the Cash Accounting Scheme can significantly reduce cash-flow pressure.
• Industry type
  Certain industries have specific flat rate percentages or VAT treatment that can make one scheme clearly more advantageous than others.

Can you change schemes later?

Yes, VAT schemes can usually be changed later, but:

• minimum time periods often apply,
• some changes require HMRC approval,
• switching too frequently may trigger HMRC scrutiny.

Because of these restrictions, the initial scheme selection is more important than many directors realise. Starting on the wrong scheme can mean unnecessary VAT costs or avoidable administration for months or even years.

Common mistake:
Many limited companies simply accept the Standard scheme by default, without checking whether the Flat Rate or Cash Accounting scheme would be more suitable. This is often an expensive oversight.

Taking advice at this stage can prevent long-term inefficiencies.

Step 5: Submit Your Application

Once all information has been entered and your VAT scheme selected, you are ready to submit the application. This is the point at which the registration becomes formal and legally binding.

Before clicking “Submit”

Take the time to review the entire application carefully. Pay particular attention to common problem areas:

• Turnover figures
  Ensure taxable turnover is accurate and correctly calculated.
• Addresses
  Registered office, trading address, and correspondence address should be consistent with Companies House and other HMRC records.
• Registration date
  Confirm the effective date is correct for mandatory or voluntary registration.
• Bank details
  Check the account name, sort code, and account number carefully.

Errors in any of these areas are among the most frequent reasons HMRC contacts applicants for clarification, which can delay approval.

Confirm declarations and responsibilities

Before submission, the director submitting the application must confirm:

• that they are authorised to act on behalf of the company,
• that all information provided is complete and accurate,
• that they understand the legal responsibilities and potential penalties for incorrect information.

This declaration should not be treated lightly. HMRC can impose penalties where false or misleading information is supplied, even if unintentionally.

Submit the application

After submission:

• You will receive an on-screen confirmation that the VAT application has been successfully submitted.
• A reference number will be issued immediately.
• You should save or download the confirmation and keep it with your company’s VAT and statutory records.

At this point, HMRC begins processing the application. The next stage is monitoring progress, responding promptly to any HMRC verification queries, and preparing your business systems for VAT once the registration is approved.

Step 6: Application Processing

Once your VAT registration application has been submitted, it moves into HMRC’s review process. At this stage, no further action is required from you unless HMRC contacts you — but it’s important to understand what happens behind the scenes so you know what to expect and how to respond if needed.

Typical processing time

For most limited companies, VAT registration is processed within a reasonable timeframe:

• Online applications: typically 2–4 weeks in straightforward cases
• More complex cases: may take longer, particularly where there are:
  • overseas directors or shareholders,
  • unusual trading activities,
  • group structures,
  • voluntary registration before trading begins,
  • inconsistencies in turnover projections or company details.

Processing times can also vary during peak periods, so delays are not always a sign of a problem.

What HMRC checks during processing

During the review stage, HMRC carries out a series of verification and risk checks to confirm that the registration is valid and appropriate. These checks usually include:

• Company registration details
  HMRC confirms that the company is correctly incorporated and that the details match Companies House records.
• Director identities
  Directors’ personal information may be cross-checked against other HMRC systems to confirm identity and assess risk.
• Bank account validation
  HMRC verifies that the bank account provided belongs to the company and is suitable for VAT payments and refunds.
• Turnover calculations
  Declared turnover figures and projections are assessed for accuracy and reasonableness within your industry.
• Legitimacy of business activities
  HMRC checks that the business activity described appears genuine and commercially credible.

These checks are routine and apply to both mandatory and voluntary registrations.

Requests for additional information

It is quite common for HMRC to request further information while processing an application. This does not mean your application will be rejected. In most cases, HMRC is simply seeking clarification or supporting evidence.

Requests may include:

• copies of invoices or contracts,
• proof of trading activity,
• explanation of turnover projections,
• confirmation of business purpose.

How to respond to HMRC queries

How you respond can significantly affect how quickly your registration is approved.

Best practice includes:

• Reply promptly — delays in responding will delay approval
• Provide clear and consistent documentation that supports what was stated in the application
• Avoid changing figures unless there is a genuine and well-documented reason

If figures do need to be corrected, explain clearly why the original information was incorrect and provide updated evidence. Inconsistent or unexplained changes can raise unnecessary concerns.

Step 7: Receive Your VAT Registration Certificate

Once HMRC approves your application, they will issue your VAT Registration Certificate, also known as the VAT4. This is the formal confirmation that your company is now VAT-registered.

How the certificate is issued

• The VAT4 certificate is usually sent by post to your registered or correspondence address.
• If you provided an email address, you may also receive digital confirmation that registration has been completed.

The physical certificate should be treated as an important statutory document.

What the VAT4 certificate confirms

The certificate contains several key pieces of information:

• Your VAT registration number (9 digits)
• Effective date of VAT registration — the date from which you must start charging VAT
• VAT accounting periods
• VAT return filing deadlines
• VAT accounting scheme(s) selected during registration

This information determines when VAT must be charged, reported, and paid.

What to do when the certificate arrives

As soon as you receive your VAT4 certificate, you should:

• Store the certificate securely with company records
• Update invoice templates to include the VAT number and correct VAT wording
• Inform your accountant or bookkeeper, if applicable
• Configure your accounting software with the VAT number and scheme
• Prepare to charge VAT from the effective registration date

Charging VAT before this date — or failing to charge VAT from this date — can both cause compliance issues.

Step 8: Set Up Your VAT Online Account

Receiving your VAT number is not the final step. You must ensure that your online VAT account is fully set up so you can meet your ongoing obligations.

Linking your VAT number

After registration:

• Log in through your Government Gateway account
• Link the VAT registration number to your company’s HMRC profile

This allows you to view VAT details, submit returns, and manage payments online.

Enable online VAT return filing

VAT returns must be submitted digitally under Making Tax Digital (MTD). Make sure that:

• your VAT account is enabled for online filing,
• your accounting software is correctly connected to HMRC.

Set up payment arrangements

To avoid late payments, it’s strongly recommended to:

• set up a Direct Debit for VAT payments,
• confirm the bank details used for VAT refunds.

Direct Debit ensures VAT is collected automatically after the filing deadline, reducing the risk of missed payments.

Configure notifications and reminders

Finally, set up:

• email alerts for VAT deadlines,
• reminders for submission and payment dates.

This helps ensure compliance from your very first VAT return onwards.

Need Help Registering Your Limited Company for VAT?

VAT registration errors can lead to delays, backdated VAT bills, penalties, and long-term compliance issues. Professional support ensures the process is completed correctly the first time and that the most appropriate VAT scheme is selected for your business.

Audit Consulting Group – Accounting and Tax
+44 7386 212550
info@auditconsultinggroup.co.uk

We support UK limited companies with VAT registration, HMRC correspondence, VAT scheme selection, and ongoing VAT compliance — from straightforward registrations to complex and high-risk cases.