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HMRC internal manual

VAT Registration

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HM Revenue & Customs
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Variation of trader’s details: responsibility to notify changes in circumstances

The VAT Regulations 1995 require registered persons to send the Commissioners written notification of changes in their businesses which may involve either a variation of their registration particulars (regulation 5(2)) or deregistration (regulation 5(3)).

(2) Every registered person except one to whom paragraph 11, 12, 13(1), (2) or (3) of Schedule 1, [paragraph 7, 8 or 9(1) of Schedule 1A,] paragraph 5 of Schedule 2, paragraph 5 of Schedule 3 or paragraph 5 of Schedule 3A of the Act applies, shall, within 30 days of any changes being made in the name, constitution or ownership of his business, or of any other event occurring which may necessitate the variation of the register or cancellation of his registration, notify the Commissioners … of such change or event and furnish them with full particulars thereof.    
   

(3) Every notification by a registered person under paragraph 11 or 12 of Schedule 1, paragraph 5 of Schedule 2, paragraph 5 of Schedule 3 or paragraph 5 of Schedule 3A to the Act …3 shall state—

(a) the date on which he ceased to make, or have the intention of making, taxable supplies; or

(b) where paragraph 12(a) of Schedule 1 to the Act applies, the date on which he ceased to make, or have the intention of making, supplies within paragraph 10(2) of that Schedule; or

(c) where paragraph 12(b) of Schedule 1 to the Act applies, the date on which he made, or formed the intention of making, taxable supplies; or

(d) where paragraph 5(1) of Schedule 2 to the Act applies, the date on which he ceased to be registrable by virtue of paragraph 5(4) of that Schedule; or

(e) where paragraph 5(1) of Schedule 3 to the Act applies, the date on which he ceased to be registrable by virtue of paragraph 5(3) of that Schedule; or

(f) where paragraph 5(1) of Schedule 3A to the Act applies, the date on which he ceased to make, or have the intention of making, relevant supplies within the meaning of paragraph 9 of that Schedule.]1

Deregistration guidance is contained in VATDREG. (External users can access this guidance at http://www.hmrc.gov.uk/manuals/vatdregmanual/index.htm).