HM Revenue & Customs

Which proprietor/owner category should I complete on the W5/W6 if the owner has not supplied a WOWGR certificate, does not have a duty representative acting on their behalf and the initial period is coming to an end?

If the owner is VAT registered you should select the 'Non WOWGR VAT Registered Proprietor' radio button on the form.

If the owner is not registered for VAT in the UK then you should select the 'Individual Proprietor with No Registration' radio button.