Commentary

V7.140 VAT registration—changes of business details

Part V7 Tax planning
Part V7 Tax planning | Commentary

V7.140 VAT registration—changes of business details

Part V7 Tax planning | Commentary

V7.140 VAT registration—changes of business details

It is important that a business ensures that its VAT registration details with HMRC is accurate. This means that changes in any of the following details must be notified when they take place:

  1.  

    •     names of the proprietors or partners in the business

  2.  

    •     trading name, trading activity or address of principal place of business

  3.  

    •     any additional partners taken on by the business and the relevant date when this happened

  4.  

    •     any change in legal entity (the same VAT number can be retained in most cases by completing Form VAT 68), eg transfer

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