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HMRC internal manual

VAT Registration

HM Revenue & Customs
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Changes affecting registration: variations requiring change to the VAT register

For variations falling under VATREG33250, complete a VAT 12 (where used). Guidance on completion of the form is at VATREG34100. Variations notified by letter direct to the VRS can be keyed directly onto DTR. Authorisation is not required, but they will be included in the management checks.