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VAT is a very complex subject and it is best to take advice before taking any action. Guidance on VAT, including details of how to register, can be found on the HMRC website at There is also the HMRC VAT National Advice helpline (0300 200 3700) and it is possible to email VAT queries to HMRC from the contact us pages.

When seeking professional tax advice, we recommend using a tax practitioner who is a member of a professional institute, such as CIOT ( or ICAEW (

TaxAid helpline

Our helpline offers professional, free, confidential advice to people on low incomes