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HMRC internal manual

VAT Registration

Variation of trader’s details: importance of written notification

Changes to sensitive information must be signed by:

  • the proprietor
  • a partner
  • a director, company secretary
  • an office holder, or
  • any person notified in writing to us as being authorised to act on the registered person’s behalf in this matter.

Written advice of some less sensitive changes, for example, telephone number, may be accepted from a professional third party such as a solicitor or an accountant. You need not refer to the registered person unless you have reason to doubt the authenticity of the notification.