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HMRC internal manual

VAT Accounting Manual

HM Revenue & Customs
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Examples and letters: letter 2 - direction to change stagger in MTIC cases

Note: This letter is referred to at VATAC5200 and VATAC6700.


Letter 2




Direction to change stagger: [Name and VRN]


This direction has been issued by HMRC using their authority under Regulation 25(1)(a) of the Value Added Tax Regulations 1995/2518.

By that authority, HMRC hereby direct that the VAT accounting periods of [name and VRN] be changed from monthly to quarterly with effect from [date].

[Insert any reference to reasons for rejecting representations to letter in VATAC8400]

A new certificate of registration will be sent to you to confirm that this change has been made.