VAEC6181 - General assessment procedures: Change in representative member

The procedural guidance in this manual only covers the VAT Mainframe and VISION processes. For guidance on the Making Tax Digital and ETMP processes for fully migrated customers, see VAEC0200 and the Making Tax Digital for VAT compliance toolkit.

In cases where there has been a change of representative member, for a group of companies, since, or during the period of the assessment, the assessment must still be made against the current representative member at the time you are making your assessment.

Therefore when making assessments where there has been a change of representative member

• make and notify the assessment to the current representative member, regardless of whether or not that company was part of that group, or even in existence, during the period assessed, and
• send a copy of the Notice of Assessment to the company which acted as a representative member during the periods of the assessment.