VAT registration number

[gavinwye]

• do we have a standard way of asking for VAT numbers?
• what is it
• how do we handle error messages

[jennifer-hodgson]

Let's have VAT numbers as a variant of a reference/identifier number pattern.

[jennifer-hodgson]

From Use software to submit your VAT returns (Self assessment) Prototype here: https://www.prototypes.tax.service.gov.uk/self-assessment-prototype/vat/0-7-0/vat-number

[stevenaproctor]

@jennifer-hodgson This is from Pension Registrations Scheme prototype.

This is from AWRS.

[jennifer-hodgson]

From the service Apply for the Fulfillment House due diligence scheme Prototype here: https://www.prototypes.tax.service.gov.uk/fhdds-prototype/fhdds/v-ReleaseOne-2/vat-registration

[stevenaproctor]

From pay online. https://www.tax.service.gov.uk/pay-online/vat

[gordonmcmullan]

Discussion summary of References/Identifiers from the hackday

[tashjp]

Not all VAT numbers are 9 digits: 'The VRN format for VAT group members, health authorities and government departments is a 9 digit VRN followed by a 3 digit suffix'

[stevenaproctor]

Thanks @tashjp. Where did you get that quote from?

I found this in the VAT manual.

Both health authorities and government departments are listed under special registration sequences. Health authorities can be identified as they have registration numbers beginning with 654 followed by six digits.

Government departments, however, are registered under a special ‘Government Department’ registration series with registration numbers all beginning with GD, followed by a three digit identifying number. They are often referred to as GD numbers. GD numbers are quoted on VAT returns and also used when government departments contact HMRC.

In addition to the GD numbers, all government departments have been issued with a nine-digit number, which begins 888 8 followed by their GD number and two check digits. This is used for Single Market purposes. Government departments are encouraged to use the nine-digit number on all their documentation (including invoices issued to UK customers), but use of the old GD prefixed number need not be challenged.

This suggests the VAT registration numbers are 9 numbers, formatted as either 654000000 or 888800000.

[edent]

As per the last two comments - is there an authoritative source for the following statement:

This is 9 numbers, sometimes with ‘GB’ at the start, for example 123456789 or GB123456789

I'm looking for an official HMRC publication which defines what the format is for a VAT Registration Number. Does such a thing exist?

[terrysimpson99]

Extending what Terence Eden says, VAT number is sometimes displayed with spaces. Where can I find a document that describes this?

[Colin172A]

Hi, I attended an accessibility presentation about dyscalculia.

One of the principles is to add spacing around numbers to make them easier to read. This is done for the National Insurance number pattern. Could the same be applied to the example VAT number in the hint text?