HMRC have confirmed that they will be removing the option to register for VAT via paper registration forms from 13 November 2023. The move is part of HMRC’s push to ensure all services use their digital options first – and have even removed the paper form from the gov.uk website to ensure as many applications as possible use the online system. According to HMRC, over 95% of applications from businesses and accounting agents are made via the online service. “Most customers are digitally able and many report a better experience when using digital channels — accessing their information at a time and place that suits them,” HMRC says.

Only digitally excluded taxpayers or certain businesses where the online VAT registration service cannot be used will be able to use the VAT1 form. These businesses will need to contact HMRC’s VAT helpline for the form – however HMRC may then ask these businesses to explain to the tax department why they want to use the postal option.

As well as the digitally excluded, there are other businesses that currently cannot use the online service, including those applying for a registration exception, those joining agricultural flat rate schemes and online partnerships.