April 30, 2009

New Series of VAT numbers

The current series of VAT numbers has been in use since the 01 April 1973 and not surprisingly the available numbers within the series will shortly be used up.

Over the next 12 months HMRC will introduce a new series of registration numbers and this means that the current means of checking the validity of a VAT number (referred to as the modulus 97 check) will not work with the new numbers.

A new modulus check has been devised by HMRC but at the moment they will not be making the information public although they will provide details of the new check to anyone who requests it!

It should be noted that in order to check whether a VAT registration number is valid it will be necessary to use both modulus checks. Having looked at the detail of the new modulus 9755 check it seems more complex and requires 2 mathematical calculations.

Thankfully HMRC’s Helpline will continue to provide the service of confirming the validity of a VAT number if you give them a call. However, they won’t tell you who it belongs to!

Elysian Associates

April 2009


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