HMRC has introduced a new requirement for UK VAT registration, effective 19 January 2026, that businesses must provide the unique VAT registration application reference number before adding VAT to a Business Tax Account. This step aims to close a fraud window where criminals linked VAT numbers to Government Gateway accounts before the legitimate owner could log in. Businesses should safeguard the reference number and act swiftly after registration to mitigate fraud risks.
From 19 January 2026, businesses must provide the VAT registration application reference number before VAT can be added to a Business Tax Account.
To block fraudsters exploiting the window between VAT registration and linking the VAT number to a Government Gateway account.
Keep the VAT application reference number safe, act quickly after registration, and treat any error messages when adding VAT services as a potential red flag.
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