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HMRC internal manual

VAT Registration

Changes affecting registration: noting changes in EF

Whenever any changes are actioned, a secure note should be attached in EF. This automatically shows the author’s name and the date the note was attached. The note should show what action has been taken.

Any changes actioned from paper requests should be:

  • date stamped
  • noted with the name of the actioning officer, and
  • noted with what action is taken.

This information will then be available to view when the document is scanned into EF.