HMRC internal manual

VAT Registration

VATREG35100 - Changes affecting registration: failure to notify changes

Failure to notify any change in details can give rise to a penalty under the VAT Act 1994, section 69. Guidance about the breach of VAT regulatory provisions under Section 69 penalties can be found in VATCP. (External users can find this guidance at

Consult the Tax Administration and Advice Team in Central Policy in cases of doubt