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HMRC internal manual

VAT Small and Medium Enterprises Assurance Manual

Check on registered particulars: trade classification

The success of computer and statistical procedures is dependent on correct classification. It is therefore important that you should check the trade classification declared by the trader, and ensure that it is the one most appropriate to the business. An amendment to Trade Class should be made via VAT 12 and forwarded to VRU. You should also identify and record on EF any subsidiary trade classification(s). A list of trade classifications can be found at Trade Classes - Summary (Word 185kb).