VATREG34100 - Variation of trader’s details - VAT 12 action: completion of items on a VAT 12M(A) and a VAT 12M(B)
Guidance for completing the VAT 12M(A) can be found in VATREG34250. The VAT 12M(B) is covered in VATREG34300.
See VATREG34300 for further points to be considered.