HMRC provide guidance advising “when and how to use the VAT1 paper form to register a new or existing business or one you’re taking over”.
The page has been updated “because the process for applying for a paper VAT1 Application for registration form has changed”.
https://www.gov.uk/guidance/register-for-vat
Related content from Claritax Books
Value Added Tax, written by Ciaran McGee MA (Oxon), FCA, CTA, is an extensive volume (over 1,000 pages), written primarily for non-VAT specialist accountants and tax advisers.