VAT registration: Top 5 tips for agent online submissions

HMRC has produced a list of the top 5 reasons an agent-submitted online VAT registration application needs to be looked at by a caseworker. The tips aim to give agents the best chance to obtain an automatic decision:

1. Business verification failed/not completed

Ensure you have all the business details to hand when completing the application, including the client’s SA/CT details.

2. Same address used for the business and either the applicant’s home address or agent’s address

Ensure the correct addresses are entered at the correct part of the form. If your client genuinely works from home, that’s fine but if they have a separate business address declare it.

3. Bank details provided for VAT repayments don’t appear to relate to the business

Bank details for VAT repayments must be a UK account, in the name of the business, one of the partners or the sole trader. If the name doesn’t match, they can be provided after registration once fixed with the bank.

[CIOT note: For guidance on non-UK businesses with no UK bank account – see ‘Repayments to an overseas bank account’]; a Government Gateway user ID and password are required.]

4. ID evidence required. Applicant has chosen to provide by post rather than attach

Use the digital attachments option whenever possible. Whilst this won’t stop the need for a caseworker to look at the application, it makes it quicker and easier for them to make their decision.

5. Applicant’s details need further validation

Like with the business verification, make sure you have the required information ready to go. Use the “What you’ll need” list on gov.uk to ensure you have everything.