VAT

HMRC add an additional step when enrolling VAT into a Business Tax Account

26 January, 2026

HMRC have made us aware of a recent change to the process of enrolling VAT into the Business Tax Account. This change is intended to help HMRC's efforts in reducing VAT fraud.

From Monday 19 January, it is now necessary to provide the application reference number from the VAT registration application when enrolling VAT into the Business Tax Account. This reference number is sent via email following submission of the VAT registration application and can also be found on registration approval letters.

We would be interested to hear of any issues that the change has in practice - please email [email protected] with any feedback.