Basic principles of registration: the VAT register
The main record of registered traders is held in the name and address and indicators files on the mainframe. This is supplemented by the information which is held on Electronic Folder (EF) in the trader’s file. The information includes:
- the VAT 1, VAT 2, VAT 28, VAT 50 and VAT 51; VAT 68 VAT 1A VAT 1B VAT 1TR (or the Welsh equivalent)
- any relevant letters accompanying these forms
- letters or documents notifying any subsequent changes in the particulars advised.
- telephone conversations or emails in relation to the trader.
The whole body of these records constitutes the VAT register. The documents are to be kept in the traders’ electronic folders.
The computer record must be amended in respect of errors on the record or changes notified by the trader.