How long should I wait to re-register VAT (voluntary VAT)?

We are a small business with two employees. We de-registered VAT at the end of May 2023 and are preparing to dissolve the company in September 2023. However, we have started seeing business opportunities and want to re-register for VAT voluntarily again as some clients would like us to have a VAT registration number for trading. Are there any grace periods for re-registering VAT voluntarily or any penalties for quickly re-registering it (with mismanagement of the business plan)? Thank you very much.

Hi,

In order to reregister the company you would need to send in a VAT1 application form. You can see the guidance here:

Register for VAT

As long as you have deregistered the business correctly for reasons that the business stopped or the trading reduced then there should not be any issues with registering the company again.

Thank you.

Thank you very much. Is a personal UTR mandatory on Question #25 in the VAT1 application form?

Hi

If you have a UTR number please provide it,if you don't then include the reason why you do not have one.

Thank you