VAT Resources
D1 form
Use a D1 to register an individual owner (sole proprietor), company or Racing Club for VAT.
Partnerships and Syndicates should use a D2 form.

D2 Form
Use a D2 to register anPartnerships and Syndicates for VAT.
An individual owner (sole proprietor), company or Racing Club should use a D1 form.

Taxation Guides
There are a number of guides to help you through the VAT and tax minefield when it comes to your racing activities:
BHA Bloodstock taxation guide:

Remember the ROA also runs the Tote Owner Sponsorship scheme - click here for more details.
How can the ROA help?
To register your interest email [email protected]