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 or 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

Continue reading the full document

To gain access to additional expert tax guidance, workflow tools, and tax research, register for a free trial of Tolley+™

TAKE A FREE TRIAL NOW

Popular Articles

Personal Tax

Transferable tax allowance (also known as the marriage allowance)

Transferable tax allowance (also known as the marriage allowance)What is the transferable tax allowance (marriage allowance)?From 6 April 2015, an individual can elect to transfer 10% of the personal allowance (£1,260) to the spouse or civil partner where neither party is a higher rate or additional

14 Jul 2020 13:52 | Produced by Tolley Read more

Owner-Managed Businesses

Class 4 national insurance contributions

Class 4 national insurance contributionsWhat is Class 4 NIC?Class 2 and Class 4 national insurance contributions (NIC) are paid by self-employed individuals and partners in a partnership on their profits arising within the UK. This guidance note considers Class 4 contributions. For Class 2

14 Jul 2020 11:13 | Produced by Tolley Read more

Corporation Tax

Corporate interest restriction ― administrative aspects

Corporate interest restriction ― administrative aspectsThe corporate interest restriction (CIR) regime has some specific administrative rules in addition to the general administrative requirements for corporation tax returns. This guidance note does not include commentary on provisions that are

14 Jul 2020 11:19 | Produced by Tolley Read more

��Ӱ��