Updated: Both the return addresses have been updated for applications.
You can use VAT1 if you are starting a new business, registering your existing business or acquiring an existing business.
For all standard registration applications, send your completed form to:
HMRC VAT Registration Service
Crown House
Birch Street
Wolverhampton
West Midlands
WV1 4JX
For applications to register a VAT group, or if you wish to keep the previous owner’s VAT Registration Number, send your completed form to:
HMRC VAT Registration Service
Imperial House
77 Victoria Street
Grimsby
DN31 1DB
Related forms and guidance
Log in to use VAT online services
It may be faster, easier, more secure and more reliable to apply for your VAT registration online.
VAT: application for registration – distance selling (VAT1A)
Use form VAT1A to register your business for distance selling into the UK.
VAT: application for registration – acquisitions (VAT1B)
Use form VAT 1B to register for UK VAT if you make acquisitions of goods from other EU states and bring those goods into the UK.
VAT: registration notification (VAT1C)
Use form VAT 1C to register for VAT if you are making supplies of 8th or 13th Directive goods.
VAT: appointment of tax representative (VAT1TR)
Use form VAT 1TR if you engage in distance selling into the UK and want to appoint a UK tax representative.
VAT: partnership details (VAT2)
Use form VAT2 to provide details of partners when you register a partnership for VAT.
VAT: application for VAT group treatment (VAT50)
Use form VAT50 to apply for VAT group treatment or to add companies to an existing VAT group.
VAT: application for VAT group treatment – company details (VAT51)
When registering or amending a VAT group using form VAT50 use form VAT51 to give details of each company in the group.
Source: HMRC