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VAT registration ― change of VAT registration details

Produced by a Tolley Value Added Tax expert
Value Added Tax
Guidance

VAT registration ― change of VAT registration details

Produced by a Tolley Value Added Tax expert
Value Added Tax
Guidance
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VAT registered persons must keep their VAT registration details up to date and notify HMRC of any changes. Failure to notify HMRC by the relevant time could result in a penalty. For guidance regarding penalties for failure to notify please see the Penalties for failure to notify guidance note.

This guidance note provides information regarding notifying HMRC of the following changes:

  1. •

    name and / or address and other contact details

  2. •

    bank details

  3. •

    death or illness

  4. •

    legal status

  5. •

    the sale, transfer or closure or a business

  6. •

    business activities

  7. •

    the composition of a VAT group

Change of VAT registration details ― process

Changes to the following details can usually be made using the VAT online account facility provided by HMRC:

  1. •

    business contact details

  2. •

    bank details

  3. •

    return dates

Change your VAT registration details

Changes to a business name (where a person has a Company Registration Number) must be notified via companies house. HMRC should be notified of the name change

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