VATREG33150 - Variation of trader’s details: Changes that can be made using online accounts

A registered customer should notify HMRC of changes to the following details via their online account: 

  • business name 

  • trading name 

  • PPOB address 

  • all bank details 

  • trading under NI Protocol 

  • Stagger 

  • Contact details 

 

Variation of trader`s details: Changes that cannot be made using online accounts: 

A registered customer should notify HMRC of changes to the following details by either contacting us directly or sending the relevant form: 

  • website address 

  • trade classification 

  • inclusion / withdrawal of partners 

  • inclusion / withdrawal of group members 

Changes to a registered person’s details can be made using online accounts by the registered person. For changes in partnership details a VAT2 should be used.  Changes to VAT groups should be notified by VAT50/51. Changes to bank account details can only be made by registered person. 

All changes advised by an assurance officer must be accompanied by a countersigned VAT 12 or supported by a suitable EF audit trail. Changes to the trade classification or stagger are not regarded as sensitive but you should reach agreement with the trader before you make any such changes. However, if the trader’s stagger is clearly disadvantageous to yield, we may impose the appropriate stagger or refuse the trader’s request to change.  VATAC5000 provides guidance on how to deal with stagger manipulation by associated companies. (External readers can read this guidance). Requests to vary accounting periods can be amended using on-line accounts, this also includes requests to change to monthlyreturns. at http://www.hmrc.gov.uk/manuals/vatacmanual/VATAC5000.htm). 

Changes notified in writing must be signed and notified by one of the following:  

  • the proprietor 

  • a partner 

  • a director, company secretary 

  • an office holder, or 

  • any person notified in writing to us as being authorised to act on the registered person’s behalf in this matter. 

Authorised agents that have authority to act can make changes in the following way: If an agent is acting on behalf of an individual, form 64-8 (Authorising your Agents) should be in place. You need not refer to the registered person unless you have reason to doubt the authenticity of the notification. 

Changes to business names will be updated on ETMP via a direct update from CT and SA systems.  Customers should notify CT and SA which will then feed into ETMP to update VAT details. If a change in business name is updated directly on ETMP and not via a feed from CT or SA systems, it can revert to the original name.