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HMRC internal manual

VAT Registration

Changes affecting registration: change of PPOB to another Local Office area

Action at old office

In cases involving transfer of control:

  • establish that trading is continuing in another area
  • a VAT 12 can be completed or a note sent via EF to request the change.

Transfers to the Isle of Man

The special procedures governing the transfer of VAT registered traders to or from the Manx VAT register are set out in VATREG45000. (The Isle of Man is not a part of the UK).