Chris Musgrave

We are a new trade union registered with the Certification Officer. Our turnover is currently under the VAT threshold. However, as a trade union, we are VAT-exempt. We would like to reclaim VAT paid on recent purchases. Do we have to register for a VAT return to claim the refund, or is there a separate process?

We were unable to register online because as a membership organisation, we are not a company or charity and do not have a UTR or CC reference number. I spoke to someone on the helpline on 12 August and registered for a PAYE reference number but still have not received a number. Is it possible to run payroll with a PAYE reference number?