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HMRC Notice: Who should register for VAT (VAT Notice 700/1)

This notice explains when you must register for VAT and how to do it.

Update September 27, 2022: Section 4.5 about ‘Your VAT registration number – when to expect it’, has been updated to tell you that we will aim to send a certificate showing your full registration within 30 days.

Source gov.uk

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