When applying for VAT registration in the UK, HM Revenue & Customs (HMRC) may request additional information before approving your VAT registration.

This can be a normal part of HMRC's verification process and does not necessarily mean there is a problem with your business or application.

HMRC may carry out additional checks where it needs to verify the business, its taxable activities or the reason for UK VAT registration.

This article explains why additional information may be requested, how you should respond, and the types of documents that may be required.

Why HMRC May Request Extra Information

HMRC may request further information to confirm that the business is genuine, is carrying out or intends to carry out taxable business activities, and meets the requirements for UK VAT registration.

Additional checks may arise in situations such as:

• Newly incorporated businesses
• Overseas businesses registering for UK VAT
• Businesses with limited trading history
• Applications requiring further evidence of taxable activity
• Information within the application requiring clarification
• Storage of goods in the UK
• Use of UK fulfilment centres or warehouses
• E-commerce and marketplace activity
• Cross-border movements of goods
• The reason for VAT registration requiring additional evidence

Additional checks are part of HMRC's processes for assessing VAT registration applications.

How You Should Respond

1️⃣ Review the request immediately

HMRC correspondence may specify a deadline for providing the requested information.

Do not ignore the request or wait until the deadline approaches.

Failure to respond can delay the application and may prevent HMRC from completing the VAT registration.

2️⃣ Forward the request to hellotax

Send the complete HMRC letter or communication to your hellotax Account Manager or Registration Assistant as soon as possible.

We will review the request and explain what information or documentation HMRC requires.

3️⃣ Provide complete and accurate information

Provide everything requested as clearly and completely as possible.

Incomplete, inconsistent or unclear responses can result in HMRC requesting further information and extending the registration process.

4️⃣ Keep communication organised

Keep the original HMRC correspondence and all supporting documents together.

Always provide the HMRC reference number shown on the correspondence where applicable.

Examples of Information HMRC May Request

🏢 Business Information

HMRC may ask for information such as:

• Description of products or services
• Explanation of business activities
• Reason for UK VAT registration
• Details of customers and suppliers
• Explanation of the supply chain
• UK trading activities
• E-commerce or marketplace activity
• Details of where goods are stored
• Information about imports, exports or other cross-border movements

📄 Company Verification Documents

HMRC may request supporting evidence including:

• Certificate of Incorporation or equivalent company documentation
• Evidence of business activity
• Sales or purchase invoices
• Contracts
• Purchase orders
• Website or online store information
• Business bank account information
• Evidence of the business address

👤 Director / Responsible Person Information

Depending on the circumstances, HMRC may request information relating to directors, beneficial owners or responsible persons.

This could include:

• Identity information
• Passport or other identification
• Address information
• Contact details
• Information concerning the person's relationship with the business

📦 Trading & Logistics Details

For businesses trading in goods, HMRC may request:

• Expected or actual turnover
• Supplier information
• Customer information
• Purchase and sales invoices
• Warehouse agreements
• Fulfilment agreements
• Import documentation
• Evidence of stock held in the UK
• Evidence supporting the requirement for UK VAT registration

🛒 For Marketplace Sellers

Marketplace businesses may be asked for:

• Marketplace account details
• Seller or merchant ID
• Store URL
• Evidence of active listings or sales
• Information about where inventory is stored
• Fulfilment arrangements
• Evidence of UK sales or stock movements

What hellotax Will Do

hellotax will:

• Review HMRC's request
• Explain what information HMRC requires
• Help identify the necessary supporting documents
• Assist you in preparing an appropriate response
• Submit information to HMRC where permitted and appropriate

Please note:

If HMRC's request requires substantial additional investigation, document preparation or specialist work beyond the standard registration process, additional service fees may apply depending on the complexity and work required.

Your Responsibilities

You are responsible for:

• Providing all requested documentation
• Ensuring the information supplied is accurate and complete
• Responding promptly to hellotax
• Providing further clarification when requested
• Ensuring genuine and accurate evidence is supplied

While hellotax can support you with the registration process, HMRC decides whether the information provided is sufficient to approve the VAT registration.

Key Takeaways

• Additional information requests can be a normal part of UK VAT registration.
• An HMRC request does not automatically mean there is a problem with your application.
• Forward HMRC correspondence to hellotax immediately.
• Check and respect any deadline stated in the request.
• Provide complete, accurate and well-organised supporting evidence.
• HMRC may request evidence concerning business activities, directors, trading, UK stock, marketplaces and the reason for VAT registration.
• Responding promptly helps minimise unnecessary registration delays.