HMRC has confirmed that applications for VAT registration will be rejected in some circumstances where there is a likelihood of zero turnover for the next 12 months. Where an application for VAT registration has been rejected, and where the business believes this was due to entering zero estimated taxable turnover for the next 12 months on the VAT1 (or in the online application), HMRC suggests that the business should email evidence to substantiate its eligibility to register to HMRC’s email address for new VAT registrations (vrs.newregistrations@hmrc.gov.uk). The VAT registration team will then review the original application and process the application accordingly.
HMRC has confirmed that applications for VAT registration will be rejected in some circumstances where there is a likelihood of zero turnover for the next 12 months. Where an application for VAT registration has been rejected, and where the business believes this was due to entering zero estimated taxable turnover for the next 12 months on the VAT1 (or in the online application), HMRC suggests that the business should email evidence to substantiate its eligibility to register to HMRC’s email address for new VAT registrations (vrs.newregistrations@hmrc.gov.uk). The VAT registration team will then review the original application and process the application accordingly.