On receipt of a request from a trader NRS staff are to check that the trader is currently registered. Where it is established that the trader’s registered details have changed, the trader is to be requested to notify the changes in writing and advised that a certificate cannot be issued until the written notification is received.
The certificate is required to be given on Form VAT 66.
The competent authority in the United Kingdom is Revenue & Customs and the address is that of the Wolverhampton VRU.
The NRS is to include, if requested, names additional to that of the registered entity, provided such names are shown on Form VAT 1, VAT 2 or any other registration form. If the additional name is not shown on official forms the NRS is to enquire as to the source and use of the name.
If satisfied it may include any name which may be lawfully used by the claimant in the registered business. Where the NRS is not satisfied or is concerned about the inclusion of additional information they are to consult the ORU.
Some requests for status certificates will be received for group registrations. The name of the representative member is to be shown on the face of the form. The names of the group members likely to incur tax may be listed either on the back or the front of the form. The number of group members listed is to be shown on the face of the form eg “Bloggs Holding Co. Ltd (Group representative member), 10 group members listed overleaf/below”.
Should a representative member request individual certificates in the name of the individual group members, these are to be issued in the usual way.
The certificate is to be typed in CAPITALS, stamped with the official date stamp and signed, the signatory showing his name in BLOCK CAPITALS. No alterations or amendments may be made to the information included on the form. If an error is made the form is to be destroyed and a fresh one made out.
To reduce possible misuse by unauthorised persons, signed certificates must be posted to the principal place of business of the registered trader. Personal callers requesting immediate issue of a certificate are to be told that for security reasons it will be sent by post.
When certificates of status are issued by the NRS, they are to be scanned into the traders’ electronic folders.