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HMRC internal manual

VAT Small and Medium Enterprises Assurance Manual

Check on registered particulars: identity of persons named

It is important that you establish the correctness of names shown on the notification form, and that these were correct at the effective date of registration. If you find the registered particulars are incorrect, arrange for the necessary amendments to be effected, in accordance with V1-28 Registration. In the case of UK incorporated companies, the officer should ask to see the Certificate of Incorporation to compare with the details on the VAT 1 and any subsequently notified changes. This should establish the current corporate structure.