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HMRC internal manual

VAT Assessments and Error Correction

From
HM Revenue & Customs
Updated
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General assessment procedures: Change in representative member

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.