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Readers’ forum: What is the correct address to register with HMRC?

20 February 2023
Issue: 4877 / Categories: Forum & Feedback

VAT administration

One of my clients owns a commercial building in London which he is going to renovate and rent out to a restaurant. The client wishes to opt to tax the building and register for VAT to claim input tax on the cost of refurbishing the site which will cost over £1m.

I have several questions on the administrative issues of registering for VAT and opting to tax: My client lives in Africa and owns the property through a company registered in the Cayman Islands (CI). The company’s registered office is a PO Box number at an address on the islands. My client does not want his home address to be registered with HMRC because any correspondence would probably get lost in the post. Given that HMRC will not accept a PO address can I use my office address on the forms VAT1 and VAT1614A?

Although the...

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