HMRC letter codes · VAT
VAT letters and forms, explained by code
Last reviewed 14 October 2026 · How Tax Letters checks its facts
Codes on HMRC's VAT letters and forms, starting VAT. Each code page reports what HMRC, GOV.UK or a recognised body publishes about it, with the source and the day it was checked beside each fact.
Every VAT code
- VAT1 Application to register for VAT by postGOV.UK says most businesses should register for VAT online, and that paper form VAT1 is for registering by post if you cannot register online.
- VAT1A Registering for VAT when distance selling into Northern IrelandGOV.UK says form VAT1A is used to register for UK VAT if you sell goods into Northern Ireland from an EU member state, known as ‘distance selling’.
- VAT1B Registering for VAT on acquisitions into Northern IrelandGOV.UK says form VAT1B is used to register for UK VAT if you make acquisitions of goods from EU member states and bring those goods into Northern Ireland.
- VAT2 Partnership details for VATGOV.UK says form VAT2 is used to provide details of partners when you register for VAT, update partner details, and add and remove partners.
- VAT7 Cancelling a VAT registration by postGOV.UK says form VAT7 is the form for cancelling your VAT registration by post.
- VAT68 Transferring a VAT registrationFor the VAT68, GOV.UK says you can transfer a VAT registration number if there is a change of business ownership or legal status, and the business keeps the same VAT registration number.
- VAT484 Changes to VAT registration detailsFor changes to VAT registration details (the title of the VAT484), GOV.UK's Register for VAT guide says to use your online account to update your contact name and address, your repayment bank details, your return dates (unless you have a non-standard tax period) and members of a partnership. It says to sign in to your VAT online account, and to contact HMRC to tell them about the change if you cannot use the online account.
- VAT652 Print-and-post VAT error correction form (withdrawn)HMRC's Agent Update on GOV.UK says form VAT652 was withdrawn from 5 September 2025, leaving the online form as the quickest way of correcting VAT errors.
- VAT655 VAT Notice of AssessmentThe VAT655 is the Notice of Assessment. HMRC's VAT Assessments and Error Correction manual says it is produced as a package with a summary sheet showing the overall tax and interest assessed, and an assessment detail page showing the value of tax assessed in each accounting period.
- VAT656 VAT Notice of Amendment of AssessmentHMRC's VAT Assessments and Error Correction manual says the VAT656 Notice of Amendment of Assessment is used to notify traders of amendments to assessments previously notified on a VAT655 Notice of Assessment.
- VAT426 Reclaiming input tax for an insolvent trader after deregistrationGOV.UK says insolvent traders reclaiming input tax after deregistration fill in form VAT426, print it and post it to HMRC using the postal address shown on the form.
- VAT427 Reclaiming input tax after VAT registration is cancelledGOV.UK says that to reclaim input tax relief from VAT on cancellation of registration, you fill in form VAT427, print it and post it to HMRC using the postal address shown on the form.
- VAT126 VAT refund for an organisation not registered for VATGOV.UK’s page for VAT126 says you can use the service to claim back VAT for non-business activities if your organisation is a local authority or similar body, an academy school or multi-academy trust (MAT), a palliative care, air ambulance, medical courier or search and rescue charity, or a non-departmental body or similar body not registered for VAT.
- VAT65A VAT refund for a business registered outside the UKGOV.UK says that if your business is registered outside the UK you must use form VAT65A to reclaim VAT paid in the UK.
Information, not advice: these pages report what HMRC and GOV.UK say about each code. Your own letter comes first.
Free help first
These routes are described by GOV.UK, TaxAid and Citizens Advice themselves.
- HMRC's extra supportHMRC offers extra support if your health condition or personal circumstances make it difficult to contact HMRC, for example a mental health condition, financial hardship or being treated in hospital.
- Someone to deal with HMRC for youYou can authorise a friend, relative or voluntary organisation to talk to HMRC for you and help you fill in forms.
- TaxAidTaxAid helps people with tax problems who cannot pay for advice. Tax Help for Older People merged with TaxAid in July 2025.
- Citizens AdviceCitizens Advice gives confidential advice online, over the phone and in person, for free.
Other series
- Self Assessment (SA)SA1, SA401, SA250, SA316, SA100 and more
- Corporation Tax (CT)CT600, CT603, CT41G, CT41G (Clubs), CT208 and more
- National Insurance (CA)CA5603, CA5403, CA2490, CA4361, CA72A and more
- Child Benefit (CH)CH2, CH24A, CH105, CH995, CH459 and more
- Tax credits (TC)TC600, TC602, TC603D, TC603R, TC603UR and more
- Debt and payment letters (IDMS)IDMS99, IDMS99P, OCA43
- One-to-many lettersNISPAR1MM, LCL2REG2MM, CompC1LPLRMM, CompC1LPLR(A)MM, HEIPO2MM and more
- Compliance check factsheets (CC/FS)The factsheets HMRC's compliance letters name.
- Every HMRC letter codeAll the series on one page.
- GOV.UK: Register for VAT by post (checked 14 Oct 2026)
- GOV.UK: VAT: general enquiries (checked 14 Oct 2026)
- GOV.UK: Register for VAT if you're distance selling into Northern Ireland (checked 14 Oct 2026)
- GOV.UK: Register for VAT if you make relevant acquisitions into Northern Ireland (checked 14 Oct 2026)
- GOV.UK: Provide or update your partnership details for VAT (checked 14 Oct 2026)
- GOV.UK: Register for VAT, Cancel your VAT registration (checked 14 Oct 2026)
- GOV.UK: Register for VAT, Transfer your VAT registration (checked 14 Oct 2026)
- GOV.UK: Register for VAT, Changing your VAT details (checked 14 Oct 2026)
- Chartered Institute of Taxation: Changes to the use of paper form VAT 484 (checked 14 Oct 2026)
- GOV.UK: How to fill in and submit your VAT Return (VAT Notice 700/12) (checked 14 Oct 2026)
- GOV.UK: VAT: registration applications and changes enquiries (checked 14 Oct 2026)
- GOV.UK: Agent Update: Issue 136 (checked 14 Oct 2026)
- HMRC manual VAEC6550: VAT assessment forms, Production of VAT655 (checked 14 Oct 2026)
- HMRC manual VAEC8690: Issuing the VAT655 (checked 14 Oct 2026)
- HMRC manual VAEC0150: Introduction: Where to go for advice (checked 14 Oct 2026)
- HMRC manual VAEC6551: VAT assessment forms, Local office action on receipt of VAT655 (checked 14 Oct 2026)
- GOV.UK: Disagree with a tax decision or penalty (checked 14 Oct 2026)
- HMRC manual VAEC9060: VAT Amendments, Form VAT656 (checked 14 Oct 2026)
- HMRC manual VAEC9120: VAT Amendments, Issuing VAT656 (checked 14 Oct 2026)
- GOV.UK: Reclaim or tell HMRC VAT is due when VAT registration is cancelled (checked 14 Oct 2026)
- GOV.UK: Claim a VAT refund as an organisation not registered for VAT (checked 14 Oct 2026)
- GOV.UK: Forms for claiming a VAT refund if your business is registered in a country outside the UK (checked 14 Oct 2026)
- GOV.UK: Refunds of UK VAT for non-UK businesses (VAT Notice 723A) (checked 14 Oct 2026)
- GOV.UK: VAT: overseas repayments for non-UK businesses enquiries (checked 14 Oct 2026)
- GOV.UK: Get help from HMRC if you need extra support (checked 7 Oct 2026)
- GOV.UK: Appoint someone to deal with HMRC on your behalf (checked 7 Oct 2026)
- TaxAid: About us (checked 8 Oct 2026)
- Citizens Advice: About us (checked 7 Oct 2026)