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VAT1Application to register for VAT by post

Last reviewed 14 October 2026 · How Tax Letters checks its facts

In short

GOV.UK says most businesses should register for VAT online, and that paper form VAT1 is for registering by post if you cannot register online.

“Most businesses should register for VAT online. … If you cannot register online, you can register by post using paper form VAT1.”

GOV.UK: Register for VAT by post · checked 14 October 2026

Information, not advice: this page reports what HMRC, GOV.UK and the bodies named publish about VAT1. Each fact has its source and the day it was checked beside it.

When HMRC sends it

GOV.UK says that for paper form VAT1, HMRC asks you some questions to find out why you need a paper form, and sends the form if it agrees with your reasons.

“We’ll ask you some questions to find out why you need a paper form. If we agree with your reasons, we’ll send a paper form to you.”

GOV.UK: Register for VAT by post · checked 14 October 2026

What it asks

GOV.UK says to fill in the paper form when it arrives and to send the forms to HMRC using the postal address shown on form VAT1.

“Fill in the paper form when it arrives. … Send the forms to HMRC using the postal address shown on form VAT1.”

GOV.UK: Register for VAT by post · checked 14 October 2026

Time limits and rules

GOV.UK lists cases where a business may need to use paper form VAT1, including a local authority, parish or district council, and an insolvency practitioner applying to register a business, and says you can also register by post if you cannot use the online service because of your age, health condition, disability or location, because you object to using computers on religious grounds, or because you do not have access to the internet.

“There may be some instances where you need to do this, including if you’re: … a local authority, parish or district council … an insolvency practitioner applying to register a business … You can also register by post if you cannot use the online service, because: … of your age, health condition, disability or location … you object to using computers on religious grounds … you do not have access to the internet”

GOV.UK: Register for VAT by post · checked 14 October 2026

How to send it or apply

GOV.UK says to ask for paper form VAT1 by contacting HMRC on the helpline number on its VAT: general enquiries page.

“Contact HMRC using the helpline number on the page VAT: general enquiries to request paper form VAT1.”

GOV.UK: Register for VAT by post · checked 14 October 2026

Free help and HMRC contacts

For questions about the VAT1, HMRC's VAT helpline (GOV.UK) is 0300 200 3700, Monday to Friday, 8am to 6pm. GOV.UK says to call only if you cannot find the answer using the online guidance or services, and has a “Find out about call charges” link.

“Only call HMRC if you cannot find an answer to your VAT question using our online guidance or services. … Telephone: 0300 200 3700 … Opening times: Monday to Friday, 8am to 6pm. … Find out about call charges”

GOV.UK: VAT: general enquiries · checked 14 October 2026

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.
Sources