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HMRC internal manual

VAT Registration

From
HM Revenue & Customs
Updated
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Changes affecting registration: change of address - written notification awaited

If, after 14 days, the trader has not provided written confirmation of the change of address, send a reminder letter explaining that, if no response is received, changes to the registration will not be actioned.

After a further 14 days, if the trader has not replied, notify DMU via EF.