HMRC has changed its online VAT registration process from 1 August 2022. In the first instance, any agent applying for registration on behalf of a taxpayer can only do so via the Agent Services Account set up for Making Tax Digital. Any other form of application will require the personal details of the agent (including tax details and date of birth).
In addition, part of this process now requires a non-UK established taxpayer to have a UK established VAT representative with joint and several liability. This is contrary to the UK VAT code and the IVA is currently in correspondence with HMRC about this.
If you have any issues with the new registration process please contact Ruth Corkin from The VAT Practitioners Group (UK) at: Ruth.Corkin@hhllp.co.uk, with a copy to Alexandra.