Documents Required for Great Britain VAT Registration Reference

Who this applies to

Businesses selling into Great Britain with no branch, office, staff, warehouse, or other fixed presence there

Scheme

Non-Established Taxable Person registration (NETP)

Registration threshold

£0. Your first taxable supply can create the obligation

Entity details

Legal name, registered address, and contact details matching your incorporation documents

Certificate of incorporation

An extract or certificate from your home-country business register

Business activity description

What you sell, and the date of your first UK taxable supply or your expected first supply

Responsible person details

Name, date of birth, and identification for a director, partner, or authorised officer

Home-country tax reference

Your tax identification number in your country of establishment

Bank details

Your business bank account. A UK account is not required, and HMRC accepts an overseas account

Tax representative appointment

Optional. Required only if HMRC formally directs it, or if your business is established in a country that does not co-operate with UK tax collection

Filing portal

HMRC online services, accessed with a Government Gateway account under Making Tax Digital for VAT

Login credentials

Government Gateway user ID, and Government Gateway password, which Kintsugi stores encrypted

Filing frequency

Quarterly by default. Monthly and annual options are available

What Kintsugi does

Kintsugi and our filing partner assemble the application, submit it to HMRC, and take over your filings once the registration is live

Notes

Returns and payments are in GBP

Who this applies to

UK-incorporated companies, and foreign businesses with a branch, office, warehouse, or staff who can make or receive supplies

Scheme

Standard registration

Registration threshold

£90,000 of taxable turnover in a rolling 12-month period

Entity details

Legal name, registered address, and contact details matching your Companies House record

Company registration number

Your Companies House number, for an incorporated business

Unique Taxpayer Reference

Your corporation tax UTR

Responsible person details

Name, date of birth, National Insurance number where held, and identification for a director or authorised officer

Turnover information

Your taxable turnover, and the date you crossed or expect to cross the threshold

Bank details

Your UK business bank account

Tax representative appointment

Not applicable

Filing portal

HMRC online services, accessed with a Government Gateway account under Making Tax Digital for VAT

Login credentials

Government Gateway user ID, and Government Gateway password, which Kintsugi stores encrypted

Filing frequency

Quarterly by default. Monthly and annual options are available

What Kintsugi does

Kintsugi and our filing partner assemble the application, submit it to HMRC, and take over your filings once the registration is live

Notes

Returns and payments are in GBP

Who this applies to

Two or more related companies or limited liability partnerships registering as a single taxable entity

Scheme

VAT group registration

Eligibility

The members must meet HMRC's control and establishment tests. Confirm your position with us before submitting

Representative member

One member is nominated to submit the group return and hold the VAT number

Entity details

Full details for every member joining the group

Group application forms

HMRC's group registration application, plus a form for each member joining

Filing portal

HMRC online services, accessed with a Government Gateway account under Making Tax Digital for VAT

Login credentials

Government Gateway user ID and password for the representative member, which Kintsugi stores encrypted

Filing frequency

Quarterly by default. Monthly and annual options are available

What Kintsugi does

Kintsugi can import an existing VAT group registration. Contact us before submitting a new group registration, because the group structure affects how your transactions are consolidated

Notes

Supplies between group members are disregarded for VAT, which changes what appears on the return

Tax registration number

VAT registration number, nine numeric digits, shown with a GB prefix for cross-border use

Proof of registration

Your HMRC VAT registration certificate, form VAT4

Registration scheme

Standard registration, Non-Established Taxable Person registration, or VAT group registration

Effective registration date

The date shown on your registration certificate

Assigned filing frequency

Monthly, quarterly, or annual. Annual can be set on a fiscal year or a calendar year basis

Filing portal

HMRC online services under Making Tax Digital for VAT

Login credentials

Government Gateway user ID, and Government Gateway password, which Kintsugi stores encrypted

Making Tax Digital status

Confirm your registration is enrolled for Making Tax Digital, and whether another agent or software is currently authorised to file

Existing agent authorisation

If an accountant or agent currently files your returns, provide their details so the handover can be arranged

VAT special scheme

Tell us if you are on Flat Rate, Cash Accounting, Annual Accounting, or a retail scheme, because Kintsugi calculates on standard VAT accounting

Existing tax representative

If you have appointed one, provide their details and the scope of their authority

Filed history

Last period filed, and any open assessments or enquiries

Opening balance

Any unpaid VAT, pending repayment, or carry-forward credit at handoff

Bank details

The account on file with HMRC for repayments and for direct debit if one is set up

Notes

Pre-handoff items are settled by you, not absorbed into Kintsugi's filings