Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what performance indicators are used by the HMRC for the registration of (a) VAT registration numbers and (b) corporation tax authentication codes; and how often such targets were met in each of the last three years.

HMRC aim to process 80% of VAT registration applications within 40 working days of receipt.

They processed 80.25% of VAT registrations within 40 days of receipt in 2022/23, 88.08% in 2023/24 and 94.73% in 2024/25.

Improving day-to-day performance is a key priority for HMRC. The HMRC Transformation Roadmap, published in July, sets out how they will deliver improved services which will mean a better experience for taxpayers, agents, and businesses.

There is no authentication code for Corporation Tax registration. For customers who register with Companies House, registration for Corporation Tax is automated. Information sharing means that HMRC systems create a customer record within 48 hours, without the need for any additional customer input. The customer’s unique taxpayer record is then sent to them by post. When a customer enrols to the Government Gateway for Corporation Tax, an activation code is issued automatically by post.