First, you will need to arrange MTD for VAT software (MTDfVAT). Then, sign up with HMRC. You will need:
- Sole Trader: your National Insurance number
- Limited Company or Registered Society: your company registration number and your Unique Taxpayer Reference (UTR) for Corporation Tax
- Limited Partnership: your partnership’s company registration number, UTR, and postcode where you’re registered for Self-Assessment
- General Partnership: your partnership’s UTR and postcode where you’re registered for Self-Assessment