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HMRC internal manual

VAT Registration

HM Revenue & Customs
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Variation of trader’s details: alternative methods of notifying change of address

The registered person can notify us of a change of address using the online system.

If an officer sends written notification in the form of a VAT 12 following a visit to the person’s new premises, this is sufficient authority to vary the address provided it is countersigned at the appropriate level via a secure note on EF.