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HMRC internal manual

VAT Registration

HM Revenue & Customs
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Variation of trader’s details - VAT 12 action: completion of the VAT 12M(B)

Field Instruction
VAT registration number This must be completed in all cases
999 Large Trader Tick as appropriate. This replaces the assignment value on the previous VAT 12
Address Category Tick as appropriate. This is to assist trader risk assessment. The PO box value is not intended to include those traders whose postal transactions are so large (for example, mail order companies) that PO boxes are their most efficient means of mailing
Computer user Tick as appropriate.
Credit transfer Tick as appropriate. Indicator is to be set if credit transfer forms are required.
EC Trader Tick as appropriate.
Freeport Trader Tick as appropriate.
Group/ Division Tick as appropriate.
Intending Trader Tick as appropriate. This indicator should not be set if the Annual Return Indicator is 1, 2, 3 or A.
Option To Tax Tick as appropriate. This indicator must only be set if the option has been approved under VATLP.
Overseas Trader Tick as appropriate.
Partial exemption Tick as appropriate.
Reliability status Tick as appropriate.
Self Billing Tick as appropriate.
Voluntary Tick as appropriate.
Welsh Tick as appropriate.
Taxable turnover Enter value rounded up to nearest thousand pounds.
Incorporation details Enter details as on trader’s Certificate of incorporation.
Revenue interests This is different from all the other indicators in that the values are not exclusive. Whether additional non-VAT interests are added or deleted, tick all values which are now appropriate. If all non-VAT interests have ceased tick ‘VAT only’
Trader Transfer This RFI (reason for Interest) is used to amend the schemed office and transfer the trader data from one office to another.
Tick the appropriate box as to whether the RFI is being set or cancelled; tick the appropriate type of office (LVO or LTCU); and complete the name of the office to which the trader is to be transferred.