Background
From 5 August 2024, any changes a business wants to make to its VAT registration details must be done online only. Previously form VAT484 could be used to update any details, including change of address.
The change is part of HM Revenue & Customs (HMRC) measures to address fraudulent attempts to gain access to businesses’ VAT repayments.
Detail
With effect from 5 August 2024, a business wanting to change their VAT registration details must do so using their VAT online account. Agents will also be able to make some changes online on behalf of clients via the Agents Services Account. However, changes to bank account details and client email addresses will only be able to be made by the business itself and not by agents.
It means that it will no longer be possible to make changes to VAT registration details using form VAT484, or by any other postal or electronic means, except through the VAT online account.
HMRC have stated that using the digital route is quicker, more secure and will avoid any unnecessary delays.
Exceptions will be made for businesses that are unable to access and use the digital services such as those who are digitally excluded or need assistance with digital services. In these cases a form VAT484 can be requested from HMRC. HMRC has reaffirmed that it will always provide a service to meet such person’s needs, continuing to offer support through non digital channels such as the phone, including their ‘needs extra support ‘service.
There will be also certain circumstances where a change cannot be made online and so applications will still need to made via post on a VAT484 form, for example, to notify HMRC of taking over someone else’s VAT responsibilities.
Further guidance can be found on gov.uk on the Change your VAT registration details page.
If you would like more information on the points raised above, please speak to our Tax Director, Jenny Marks.
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