New HMRC guidance explains how to use form VAT484 to change business details.

You can use this form to change a business’:

• contact details
• bank details
• return dates
• and if a new person takes over VAT responsibilities

If you take over someone else’s VAT responsibilities

You must use the form VAT484 to tell HMRC within 21 days if you take over the VAT responsibilities of someone who has died or is ill and unable to manage their own affairs.

You must include the details of the date of death or the date the illness started.

Failure to notify HMRC of changes may lead to penalties via The VAT Act 1994, section 69.