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HMRC internal manual

VAT Registration

Variation of trader’s details - VAT 12 action: points to consider when completing a VAT 12M(A) or (B)

Annual Accounting Traders

When amending bank details for traders who are on the annual accounting scheme, you will also need to refer the case on to the Annual Accounting Section once the amendment has been made. This is so that a new direct debit mandate can be obtained. There is additional guidance in VATAAS. (External users can find this guidance at

With annual accounting traders, bank details cannot be deleted. They can only be added or amended.


If a trader who is on the annual accounting scheme requests a change of stagger, this should also be referred to the Annual Accounting Section prior to any amendment being made as further action may be required.