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HMRC internal manual

VAT Registration

Variation of trader’s details - VAT 12 action: completion of items on a VAT 12M(A) and a VAT 12M(B)

Guidance for completing the VAT 12M(A) can be found in VATREG34250. The VAT 12M(B) is covered in VATREG34300.

See VATREG34300 for further points to be considered.