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HMRC internal manual

VAT Registration

Variation of trader’s details - VAT 12 action: VAT 12


The VAT 12 M(A) and VAT 12 M(B) are generally completed by officers outside the VAT Registration Service (VRS) to notify changes of traders’ details.

It is important that changes to the register are dealt with promptly as delays may lead to claims for interest. Changes can be made using the VAT 12M(A) and 12 M(B) or, where trader notification is sent to direct to the VRS, via direct keying to DTR. There is further guidance about ‘direct keying’ in VATREG34150. This section deals specifically with the completion and keying of the VAT 12 documents.


  • The VAT 12M(A) and (B), are available on paper and electronically.
  • The VAT 12M(A) amends ‘sensitive’ trader details. Changes made to name, address, bank details and repayment indicator require countersignature.
  • The VAT 12M(B) amends indicators for Departmental use only. The amendments on this form are non-sensitive and do not require countersignature.