If any of the following details of a business’ registration changes, HMRC must be notified on form VAT484:

• name, or trading name
• address of the business
• accountant or agent who deals with a business’ VAT
• members of a partnership, or the name or home address of any of the partners (a form VAT 2 is also required)

The relevant guidance has been updated to reflect the new requirement that such changes must be notified within 30 days of the change taking place. Failure to do so will result in penalties.

Other changes

• Change of bank details

HMRC must be notified at least 14 days in advance if a business changes its bank details.

• Taking over someone else’s VAT responsibilities

A person must tell HMRC within 21 days if they take over the VAT responsibilities of someone who has died or is ill and unable to manage their own affairs. Use form VAT484 and post it to the address on the form.

• VAT group changes

If you join or leave a VAT group, you must first cancel your VAT registration. You will need to use the group’s VAT number once you’ve joined it. The VAT group should tell HMRC about the new member.

• Change of business structure

You need to tell HMRC if the structure of the business changes, eg; incorporation or a Transfer Of a Going Concern.