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HMRC internal manual

VAT Registration

Changes affecting registration: method of notification

Written notification

Notification of changes must be in writing: please refer to VATREG33200 for further guidance. No amendments can be carried out until this is received.

Alternative methods of notifying change of address

Provided the authenticity of the notification is not in doubt, you may accept written notification of change of address from the trader.

You may also accept written notification from an officer: this will be a VAT12 countersigned with a secure note forwarded via EF following a visit to a trader’s new premises.

Repayment indicator

The officer authorising the allocation of a repayment indicator must give written instructions justifying the change. This can be done by means of a note within the visit report or by a separate minute signed and dated.