You must also register for VAT in certain other circumstances.

You must be sure that the supplier was registered for VAT.

You might have to register for VAT in that country.

There are also various other circumstances where you must register for VAT.

Under this arrangement you can avoid the need to be registered for VAT.

This applies whether or not you are registered for VAT.

This notice tells you when and how to register for VAT.

Section 3 tells you how to register for VAT in these circumstances.

Subject to certain conditions you can register for VAT online over the internet.

You can only register for VAT if you're in business.