Why Is HMRC Asking for More Information?

If you are a non-UK business applying for a UK VAT registration, HM Revenue & Customs (HMRC) may request additional information before approving your application.

This is a normal part of the registration process and does not necessarily indicate a problem with your application.

HMRC uses these requests to verify:

✅ That your business is genuine

✅ That you have a valid reason to register for UK VAT

✅ That taxable activities are taking place or are expected to take place in the UK

✅ That the information provided in the registration application is accurate

📦 Proof of UK Storage

HMRC may ask for evidence showing that goods are stored in the United Kingdom.

Examples may include:

• Warehouse agreements
• Fulfilment contracts
• Amazon FBA storage confirmations
• Third-party logistics (3PL) agreements
• Warehouse invoices
• Inventory reports

Why is this required?

Storing goods in the UK often creates a UK VAT registration obligation.

HMRC may request evidence to confirm that stock is physically located within the UK.

🚚 Evidence of Goods Movements

HMRC may request documentation showing how goods enter, leave, or move within the United Kingdom.

Examples may include:

• Shipping documents
• Courier records
• Freight invoices
• Bills of lading
• Transport contracts
• Import documentation
• Delivery confirmations

Why is this required?

This helps HMRC understand the supply chain and determine whether UK VAT obligations exist.

🛒 Marketplace Information

Businesses selling through ecommerce marketplaces may be asked to provide details of their sales channels.

Examples may include:

• Amazon seller account information
• eBay store details
• Shopify websites
• Etsy shops
• Marketplace screenshots

Why is this required?

HMRC may use this information to understand:

• Where sales are taking place
• Which marketplaces are being used
• How customers place orders
• Whether UK VAT registration requirements apply

📈 Proof of Intent to Trade

If your business has not yet started trading in the UK, HMRC may ask for evidence demonstrating your intention to trade.

Examples may include:

• Supplier agreements
• Customer contracts
• Purchase orders
• Marketplace setup confirmations
• Business plans
• Product listings
• Marketing materials
• Warehouse contracts

Why is this required?

HMRC may need confirmation that the business intends to carry out genuine taxable activities in the UK.

💰 Evidence of Business Activity

HMRC may ask for proof that your business is already operating.

Examples may include:

• Sales invoices
• Purchase invoices
• Customer orders
• Contracts
• Payment records
• Business bank statements

Why is this required?

This helps demonstrate that the company is actively engaged in commercial activities rather than being a dormant or inactive entity.

🌍 Supply Chain Information

HMRC may request an explanation of your business model and supply chain.

You may be asked to explain:

• Where goods are manufactured
• Where goods are stored
• How goods reach customers
• Which countries are involved
• Whether goods are imported into the UK

Why is this required?

Understanding the supply chain allows HMRC to determine where VAT obligations arise.

📄 Company Documents

HMRC may request updated company documents such as:

• Certificate of Incorporation
• Company Registration Extract
• VAT Certificates from other countries
• Tax Identification Certificates
• Articles of Association or Company Constitution

Why is this required?

These documents help HMRC verify the legal existence and status of the business.

🏦 Business Bank Account Information

HMRC may request evidence of an active business bank account.

Examples may include:

• Company bank statements
• Banking confirmation letters
• Proof of account ownership

Why is this required?

This helps demonstrate that the business is operating commercially and that transactions can be traced to the company.

👤 Director Identification

HMRC may request identification documents for company directors or authorised representatives.

Examples may include:

• Passport
• National ID card
• Government-issued photo identification

Why is this required?

HMRC may need to verify the identity of the individuals responsible for managing the company.

🌐 Business Website Information

Businesses may be asked to provide:

• Website addresses
• Marketplace storefront links
• Product listing examples
• Social media business pages

Why is this required?

HMRC may review publicly available information to better understand the business and verify its activities.

⚠️ Important Information

📌 Additional information requests are common and should not be considered unusual.

📌 Receiving an information request does not mean there is a problem with your application.

📌 Responding quickly and providing complete information can help avoid delays.

📌 Incomplete responses may result in further questions or extended processing times.

📌 The exact information requested will vary depending on your business model and supply chain.

🤝 Need Help?

If you receive an additional information request from HMRC and are unsure what is required, please contact your hellotax Registration Assistant.

Our team can help you understand the request, identify suitable supporting documentation, and prepare an appropriate response to HMRC.