Register for VAT
Changing your VAT details
You must keep your VAT registration details up to date. Some changes mean you have to cancel your VAT registration or transfer your VAT registration.
Tell HM Revenue and Customs (HMRC) within 30 days of any changes to the:
- name, trading name or main address of your business
- accountant or agent who deals with your VAT
- members of a partnership, or the name or home address of any of the partners
You might need to pay a penalty if you do not tell HMRC about changes within 30 days.
Updating details in your online account
Use your online account to update:
- your contact name and address
- your repayment bank details
- your return dates (unless you have a non-standard tax period)
- members of a partnership
Sign in to your VAT online account.
If you cannot use the online account
Contact HMRC to tell them about the change.
Changing the details of a partner in a partnership
You must send form VAT2 to the VAT Registration Service to report changes to a partner’s details, such as name or address.
Changing your company name
Who to tell you’ve changed your company name depends on if you have a Company Registration Number (CRN) or you’re registered for Self Assessment.
If you have a CRN, tell Companies House. They’ll tell HMRC.
If you’re registered for Self Assessment, tell the Self Assessment team.
Your business tax account will show your new company name within 15 days.
If you’re overseas, contact HMRC to update your company name.
Changing your bank details
You must tell HMRC at least 14 days in advance if you’re changing your bank details.
If you pay your VAT by Direct Debit, you’ll need to tell your bank as well. Do not do this in the 5 banking days before or after your VAT return is due - it could mean you get charged twice.
If you use the Annual Accounting Scheme, you must write to the Annual Accounting Registration Unit to change your Direct Debit details. Include your registration number.
If you take over someone else’s VAT responsibilities
You must 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.
To tell HMRC, do both of the following:
- register for VAT online
- fill in and post form VAT68 - include the details of the date of death or the date the illness started
If you’re reporting an illness, include a copy of the Power of Attorney with form VAT68.
If you’re an insolvency practitioner
If you’re an acting insolvency practitioner and want to change VAT registration details you must contact HMRC.
If you join a VAT group
If you’re joining a VAT group, the group must complete a VAT50-51 form. You’ll need to use the group’s VAT registration number once you’ve joined it. The VAT group should tell HMRC about the new member.