01/09/2026
Did you know there's no "pension" option on HMRC's VAT1 form?
If you've got a SIPP or SSAS pension investing directly in commercial property, VAT registration is often unavoidable — but the process isn't as simple as ticking a box.
A few things that trip people up:
🔹 Who needs to register–whether it's your pension provider's Trustee Company, you as a member-trustee, or a mix of both
🔹 Most SIPP/SSAS VAT registrations use the "Partnership" option on the VAT1 — not "Trust" (the latter is an common error to select)
🔹 Getting the wrong people listed on form VAT2 can cause real delays
🔹 You'll also need form VAT5L and 1614A (Option to Tax) alongside it
Get any of this wrong and it can delay your property acquisition — or cost you tens of thousands in VAT.
Check out how to register a SIPP or SSAS pension for VAT in our latest article, or get in touch with Associate Director, Iain Harris for a chat: https://ae-ca.co.uk/news/how-to-register-a-sipp-or-ssas-pension-for-vat