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.