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Changes to your business details and your VAT registration

If your business circumstances change, then you must tell HM Revenue & Customs (HMRC). Certain changes can affect your VAT registration, or even require you to cancel your VAT registration. In most cases, you need to tell HMRC within 30 calendar days, or you may face a financial penalty. However, in some cases the time limit is shorter, or you may even need to give advance notice.

This guide explains what changes in circumstances need to be reported to HMRC, it also explains the action you need to take, and by when you need to take that action.

Other changes in your business circumstances may mean you want to cancel your registration voluntarily. This guide explains when you might be able to apply to do this.

On this page:

Changes in names and addresses

Your VAT registration is based on the information you supplied to HMRC when you registered. So if your business circumstances change, you should tell HMRC straight away - and definitely within 30 calendar days otherwise you could face a financial penalty.

You need to tell HMRC if any of the following change:

  • the name or trading name of your business
  • the main address of your business
  • the name and/or home address of any partner in the business
  • if you are an overseas company or resident, the name and/or address of the UK agent for VAT purposes

See the section in this guide on how to tell HMRC about changes.

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Death and illness

If you are representing someone who has died or is ill, then you have the same VAT obligations as that person. This will continue until any one of these happens:

  • you register for VAT
  • the owner returns to the business
  • the business is passed on or closed

You must contact HMRC within 21 calendar days of taking on this responsibility and provide details of the date of death, or the date on which the illness began (as appropriate).

If you are in a partnership, and one of the partners has died, then either you or another partner must write to HMRC within 30 calendar days of the date of death. You also need to do this if you and at least one other remaining partner intend to continue in business.

If you are the only surviving partner and you want to recruit another partner, you must write to HMRC within 30 calendar days of the new appointment. If you decide to continue the business as a sole proprietor, you should report this within 30 calendar days of the change taking place.

See the section in this guide on how to tell HMRC about changes.

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Changes to a partnership

If your business is a partnership and there are any changes - a partner leaves, a new partner joins, or both - then you must tell HMRC. You also have to tell HMRC if the name or home address of any partner in the business changes.

You need to tell HMRC about these changes within 30 calendar days. Use form VAT 2 and send it to:

HM Revenue & Customs
Deansgate
62-70 Tettenhall Road
Wolverhampton
WV1 4TZ

Obtain form VAT 2 ‘Value Added Tax - Partnership Details’

If you own a business and go into a partnership, or your partnership ceases to exist and one of the former partners becomes the sole owner of the business, this is a change in the legal status of your business - see the section in this guide for what to do when the legal status of your business changes.

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Changes in the legal status of your business

A change in the legal status of your business might happen when, for example, a company (or other incorporated body) is formed to take over a business previously run by a sole proprietor or group of people, such as a partnership or club - or if a business previously carried on by a company (or other incorporated body) is taken over by a sole proprietor or group of people.

If you change the legal status of your business, then you must complete a new VAT registration application. You must also either:

  • transfer the VAT registration number to the new registration, if you want to, using form VAT 68
  • cancel the existing registration, in which case you’ll be given a new VAT registration number

See our guide to cancelling your VAT registration

See our guide to registering for VAT

See our guide on taking over a business and VAT registration

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Changes to the goods and services you supply

You need to tell HMRC within 30 calendar days if your main business activity changes.

Circumstances in which you must cancel your VAT registration include the following:

  • you're registered for VAT because you supply goods and/or services that are VAT taxable, but you stop making VAT taxable supplies
  • you were registered because you intended to supply VAT taxable goods and services, but this is no longer the case
  • you supplied, or intended to supply, goods and services outside the UK that would have been VAT taxable in the UK, but this is no longer the case

You can choose to cancel your registration if your goods and services become wholly or mainly zero-rated, even if your turnover is above the annual registration threshold - currently £68,000.

If you make standard rated supplies and your turnover exceeds the annual registration limit - currently £68,000 - you can only cancel your registration if your input tax normally exceeds your output tax. When you write to HMRC, explain why you think you should be exempt from registration.

You don't need to tell HMRC if you start trading internationally. However, you will need to start completing EC Sales Lists (ESLs) if you sell goods (or, from 1 January 2010, certain services) to VAT registered businesses in other European Union (EU) countries.

See the section in this guide on how to tell HMRC about changes.

More about VAT and international trade

Find a list of EU countries and more about completing EC Sales Lists

See our guide to cancelling your VAT registration

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A reduction in your turnover or your international trade

If your turnover drops, or the volume of goods you trade with the EU falls, you may be entitled to voluntarily cancel your VAT registration.

A drop in turnover

You can ask HMRC to cancel your VAT registration when your annual VAT taxable turnover falls, or you expect it to fall in the next 12 months, below the threshold for deregistration - currently £66,000.

If you want to do this, you must write to HMRC to explain the drop in your turnover. Possible reasons might include a reduction in opening times, loss of contracts or changes in your business practices. You'll have to give HMRC your anticipated turnover for the next year.

You won't be allowed to cancel your registration if the reduction in your turnover is due to your intention to stop trading or suspend making taxable supplies for 30 days or more in the next 12 months.

A drop in distance sales

If you are based in another EU country and are distance selling to the UK, you can apply to cancel your registration if the annual value of your distance sales falls below the registration threshold for distance selling - currently £70,000. You can also apply to cancel your registration if you no longer plan to make the UK your place of supply for distance sales.

A drop in acquisitions from other EU countries

If you are registered for VAT because you have previously gone over the threshold for making acquisitions from other EU countries, then you can apply to cancel your VAT registration when the annual value of your acquisitions falls below that threshold - currently £68,000.

If you are registered because you had voluntarily registered for acquisitions, you can apply to cancel your VAT registration where you will remain registered in the UK for at least two calendar years. This is unless your entitlement to be registered has ceased.

How to cancel your VAT registration

Until your registration is cancelled, you'll have to carry on charging, and accounting for, VAT. HMRC may refuse your request for voluntary deregistration, in which case you'll have to carry on charging, and accounting for, VAT.

See information about cancelling your VAT registration

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Changes to your bank details

Repayments to you

It's very important to let HMRC know if your bank details are going to change, because these details are used to make repayments to you. You can do this using VAT online services or in writing, but in either case, you must give at least 14 days’ notice of any change. Otherwise, any repayment could be made using the original details.

See the section in this guide on how to tell HMRC about changes.

Please note that HMRC cannot change your Direct Debit Instruction when you notify them of changes to your repayment bank details, whether you notify online or in writing. You will have to issue a new Direct Debit Instruction by contacting your bank - see below.

Direct Debits

If you pay your VAT by Direct Debit, you'll also have to change your Direct Debit Instruction. You need to do this via your bank, who will automatically advise HMRC of any changes. However, you shouldn't change your details within five banking days either side of your VAT return due date, as it may mean HMRC can't collect your payment. If that happens and the payment is late, you'll be liable to a surcharge.

If you change your Direct Debit details in this way, this will not change the bank details that HMRC holds for making repayments of VAT to you. You must notify these details separately as described above, otherwise repayments will continue to be made using the old details.

Annual Accounting Scheme

If you use the Annual Accounting Scheme and you change your bank account number and/or sort code, then this will affect your Direct Debit arrangements for your payments under the scheme. You must tell your bank and write to the VAT Central Unit Annual Accounting Team at the following address, quoting your registration number and providing your new account details:

HM Revenue & Customs
Annual Accounting Registration Unit
National Registration Services
Imperial House
77 Victoria Street
Grimsby
DN31 1DB

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Changes to a VAT group

If you want to change the composition of a VAT group, you should apply to HMRC straight away. If you don't apply to include an extra member in the VAT group at the right time, you might not be able to obtain a period of retrospection. You must also write to HMRC if you no longer meet the criteria for divisional registration. If you don't, divisional registration may be cancelled and you may be restricted to a single registration.

If you are part of a VAT group and the group is disbanded, the group's registration will be cancelled. If you still need to be registered for VAT, you will need to re-register.

See our guide to registering a VAT group

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Closing or selling a business

If you close or sell your business, you have to cancel your VAT registration.

Read our guide on closing or selling your business and your VAT registration

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Change your registration details online

Using the VAT online services you can ask for a change to be made to the following details of your VAT registration:

  • address and postcode of your principal place of business (if it is in the UK)
  • the details of the bank account you use for your business activity so that HMRC can make repayments to you (UK accounts only) - but this will not change your Direct Debit Instruction for paying VAT to HMRC
  • your business name
  • your trading name
  • your trading style (the legal status of your business - sole proprietor, partnership, incorporated body, unincorporated body)
  • telephone number, fax number, email address and website address
  • trade class, where your main business activity changes
  • taxable turnover if this changes significantly
  • the VAT Return periods, including monthly returns where you normally receive a repayment of VAT from HMRC and non-standard tax periods
  • details of package used for your computerised accounts
  • partial exemption notification if you start or cease to make exempt supplies
  • if you start or stop trading with other countries in the EU
  • Welsh Language Indicator, only available if you live in Wales, to receive or cease receiving communications from HMRC in Welsh

See the other sections in this guide for details of the time limits for notifying changes, and the amount of notice you must give for certain changes.

The service works as follows:

  1. You enter the new details. If your business address, bank account, telephone number or fax number have changed, there are specific fields for you to enter these changes. For all other amendments, you use the box called 'Other Amendments'. Note: HMRC will only accept changes to business address and bank details if you give a UK address or details of a UK bank account.
  2. You enter the date when the changes take effect. You can enter an earlier date than today if the change has already taken place.
  3. You confirm your request.
  4. You are given a chance to review or edit your request.
  5. You submit your request to HMRC.
  6. An acknowledgement is displayed for you to print and keep for your records. If a computer or Internet problem meant you couldn't print your acknowledgement, contact the eCustomer Support Helpdesk on Tel 0845 010 8500.
  7. HMRC aims to process your request within 15 days. If they need more information they’ll contact you.

Please note that HMRC cannot change your Direct Debit Instruction if you notify them of changes to your bank details online. You will have to issue a new Direct Debit Instruction by contacting your bank.

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How to tell HMRC about changes

Notifying changes online

You can change your bank account details (for repayments only - not for Direct Debits), and most other details online. See the section in this guide on changing your registration details online for more information. But see the other sections in this guide for details of the time limits for notifying changes, and the amount of notice you must give for certain changes.

Access or register for VAT online services to change your details online now

Read the terms and conditions that apply to changing your registration details online

Notifying changes in writing

You cannot tell HMRC about changes to your details by telephone, fax or email. So if you can’t use the online service, or you need to change details that can’t be notified online, you must write to the VAT Registration Service. If you do this:

  • please use form VAT 484 Change of Details - Variations to record your changes
  • your request must be signed by the appropriate person - see below
  • you must quote your VAT registration number, and include the date when the change took place
  • you must give adequate notice - see the rest of this guide for details of how much notice you have to give

Download and print form VAT 484 Change of Details - Variations

Send the completed form or your letter to:

Grimsby VAT Registration Service
HM Revenue & Customs
Imperial House
77 Victoria Street
Grimsby
DN31 1DB

Your request must have the correct signature

If you write to HMRC to ask for a change to your registration details, your form or letter must be signed by the appropriate person - see the list below. If not, then HMRC won’t be able to change your registration details, and they will have to write back to you and ask for the correct signature.

Acceptable signatures are:

  • incorporated company - a director or company secretary
  • Limited Liability Partnership (LLP) - a registered member of the LLP
  • partnership - one of the listed partners
  • sole proprietor - the sole owner of the business
  • non-profit making body - chairperson, treasurer, trustee or secretary

Other signatures such as accountants, solicitors and authorised officials etc, will only be accepted after they have been authorised to act as your VAT agent.

Find out how to authorise someone to act as your VAT agent

Notifying changes if you are abroad

If you are not based in the UK and you need to tell HMRC about a change, or you have moved out of the UK, you can use an agent or tax representative, or write to:

Non Established Taxable Persons Unit (NETPU)
HM Revenue & Customs
Ruby House
8 Ruby Place
Aberdeen
AB10 1ZP

Notifying changes to VAT groups

To notify HMRC about changes to membership of VAT groups you need to obtain form VAT 50 or VAT 51.

Obtain form VAT 50 'Application for VAT Group Treatment'

Obtain form VAT 51 'Application for VAT Group Treatment - Company Details'

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