HMRC will remove the ability for most taxpayers to register for VAT using the VAT1 form from 13 November. The form will only be available to digitally excluded taxpayers or when the online VAT Registration Service (VRS) cannot be used. HMRC is updating its guidance pages to direct applicants to the VRS and provide information on the evidence required for registration. HMRC is also reviewing the identity verification process for applicants.
Source Att.org
