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Revised registration forms
Customs have introduced revised VAT registration forms VAT 1 'Application for Registration' and VAT 2 'Partnership Details'. The new forms were available from 1 January 2002, but Customs will continue to accept applications on the old forms until 31 March 2002.
Revised registration forms
Customs have introduced revised VAT registration forms VAT 1 'Application for Registration' and VAT 2 'Partnership Details'. The new forms were available from 1 January 2002, but Customs will continue to accept applications on the old forms until 31 March 2002.
The aim is to improve the clarity of the forms for all taxpayers and to support Customs' VAT missing trader anti-fraud strategy. There will be additional questions on the form VAT 1, such as the home addresses and National Insurance numbers of sole proprietors, all partners and a director of a corporate body. Customs had intended to ask for these details in respect of all directors. However, in response to concerns expressed by trade and professional bodies, this has been limited to the director signing the application or an authorised signatory. In the latter case, a director will also have to provide this information.
(Source: Customs Business Brief 01/02 dated 10 January 2002.)
