VAT registration ― changing business details

Produced by Tolley

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

  • VAT registration ― changing business details
  • Changes to name and / or address
  • Illness or death
  • Partnership changes
  • Changes in legal status
  • Change in business activities
  • Bank details
  • VAT group changes
  • Selling or closing a business
  • HMRC online VAT service
  • More...

VAT registration ― changing business details

This guidance note provides an overview of the steps businesses need to take if aspects of their business change, and as a result, they need to notify HMRC about the change.

Changes to name and / or address

If a business changes its name and / or its address then it is required to notify HMRC of the change within 30 days. If the business fails to notify HMRC of this change within 30 days then it could be liable to a financial penalty. See the Penalties for failure to notify guidance note.

HMRC will need to be notified of the following changes:

  1. business’ name

  2. trading name

  3. trading address

  4. partner’s name and / or home address

  5. agent acting for the business

  6. any changes to the UK address for an overseas company

Businesses should either use the online service (see below), write to HMRC, or complete and submit a VAT484. A business cannot call or email HMRC to advise them of changes to the business details.

Illness or death

If a business or individual has been appointed to represent a VAT registered person and they have either died or become incapacitated in some way, the representative will continue to use the existing VAT registration number whilst they deal with that person’s affairs. The VAT number will remain in place until:

  1. the representative registers for VAT

  2. the existing owner returns to run the business

  3. the business is sold or otherwise closed

The representative must contact HMRC within 21 days of taking responsibility for the business. The notification should advise HMRC on whether the VAT registered person has died or is otherwise incapacitated (details of the nature and date of the incapacity should be provided).

If the business is trading as a partnership and one of the partners passes away, HMRC must be notified within 30 days of the death. HMRC should also be advised if the remaining part

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