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HMRC internal manual

VAT Registration

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

A signature is required on all the forms, which should be scanned to the trader’s EF. Where a hard copy VAT 12 is used, the form must be captured to the trader’s EF and the signature must be by secure note.

Changes to name, address, bank details or repayment indicator must be authorised by another officer (any grade). When using the hard copy version, the authorisation should be in the form of a secure note on EF and electronic countersignature. The countersigning officer should satisfy themselves about the accuracy and authenticity of the change by referring to the documentation before countersigning.