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Value Added Tax

VAT registration ― changing business details

Produced by Tolley
  • 28 Jun 2022 16:24

The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • VAT registration ― changing business details
  • Form VAT484
  • Changes to name and / or address and other contact details
  • Changes to bank details
  • Requesting a change of VAT return dates
  • Death or illness
  • Changes in legal status
  • The sale, transfer or closure of a business
  • Changes to business activities
  • Changes to the composition of a VAT group

VAT registration ― changing business details

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. •

    requesting a change of VAT return dates

  4. •

    death or illness

  5. •

    legal status

  6. •

    the sale, transfer or closure or a business

  7. •

    business activities

  8. •

    the composition of a VAT group

Form VAT484

The form VAT484 should be used to contact HMRC regarding any of the following matters:

  1. •

    change of name and / or address and other contact details

  2. •

    change of bank details

  3. •

    requesting a change of VAT return dates

VAT484

Changes to name and / or address and other contact details

HMRC must be notified within 30 days of any of the following changes taking place:

  1. •

    any changes to the name, trading name, main address or other contact details of the VAT registered person

  2. •

    if the VAT registered person is a partnership, any changes to

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