Register for VAT if supplying goods under certain directives
Register for VAT if you're making supplies of goods under Directive 2008/9 or 13th Directive using form VAT1C.
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Details
You must also complete form VAT1 Application for Registration.
Use form VAT1C if you need to register for VAT because you’re intending to dispose of goods on which, you or a predecessor, has claimed a repayment of VAT under Directive 2008/9 or 13th Directive refund arrangements. Check section 8.3 of Who should register for VAT (VAT Notice 700/1) for more details.
Send your completed application form to:
BT VAT
HM Revenue and Customs
BX9 1WR