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VAT1ARegistering for VAT when distance selling into Northern Ireland

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

In short

GOV.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’.

“Use form VAT1A to register for UK VAT if you sell goods into Northern Ireland from an EU member state known as ‘distance selling’.”

GOV.UK: Register for VAT if you're distance selling into Northern Ireland · checked 14 October 2026

Information, not advice: this page reports what HMRC, GOV.UK and the bodies named publish about VAT1A. Each fact has its source and the day it was checked beside it.

What it asks

GOV.UK says that with form VAT1A you must also complete a paper VAT1 (application for registration) form, which you ask HMRC for, and post it with the VAT1A form.

“You must also complete a paper VAT1 (application for registration) form. You will need to contact HMRC to request this. Complete it using the notes to help and post it with the VAT1A form.”

GOV.UK: Register for VAT if you're distance selling into Northern Ireland · checked 14 October 2026

How to send it or apply

GOV.UK says to send a completed form VAT1A application to BT VAT, HM Revenue and Customs, BX9 1WR.

“Send your completed application form to: BT VAT HM Revenue and Customs BX9 1WR”

GOV.UK: Register for VAT if you're distance selling into Northern Ireland · checked 14 October 2026

Free help and HMRC contacts

GOV.UK’s VAT1A page points to a guide on how to register for VAT, which it says tells you what form or forms you need to register for VAT and how to register.

“How to register for VAT Use this guide to find out what form or forms you need to register for VAT and how to register.”

GOV.UK: Register for VAT if you're distance selling into Northern Ireland · checked 14 October 2026

For questions about the VAT1A, 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.