Forms covered
| Form | Description |
|---|---|
| VAT1A | Register for VAT for distance selling from the EU into Northern Ireland |
| VAT1B | Register for VAT for acquisitions into Northern Ireland, or voluntarily |
| VAT68 | Keep the previous owner’s VAT number on a transfer of a going concern or change of legal entity |
| 64-8 | Authorise a tax agent or adviser to deal with HMRC |
VAT1A and VAT1B
EU businesses selling goods to non-taxable customers in Northern Ireland above the distance selling threshold use VAT1A. Businesses acquiring goods from the EU into Northern Ireland above the acquisition limit use VAT1B. Apply within 30 days. Send to BT VAT, BX9 1WR.
VAT68
Used by a new owner to keep the previous owner’s VAT number when a business is sold as a going concern or changes legal entity, such as a sole trader becoming a limited company. Submit on transfer, before the previous owner cancels their registration. Approved transfers can’t be undone, and the previous owner must have no unpaid VAT.
64-8
Lets an individual, company, partnership or trustee authorise an agent for specified taxes. Complete pages 1 and 2, use a separate form for each agent and submit before the agent needs to act. It can’t authorise Making Tax Digital for VAT access.
FAQs
Frequently asked questions
Can a 64-8 authorise MTD for VAT access?
No.
When is the VAT68 submitted?
When the business transfers, before the previous owner cancels their VAT registration.
Who signs the 64-8 for a company?
The company secretary or a responsible officer. For a partnership, the responsible partner.