VAT registration ― change of VAT registration details

Produced by a Tolley Value Added Tax expert

Value Added Tax

Guidance

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:

•
name and / or address and other contact details
•
bank details
•
death or illness
•
legal status
•
the sale, transfer or closure of a business
•
business activities
•
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:

•
business contact details
•
bank details
•
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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VAT registration ― change of VAT registration details

VAT registration ― change of VAT registration details