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HMRC internal manual

VAT Small and Medium Enterprises Assurance Manual

From
HM Revenue & Customs
Updated
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Post audit action: changes requiring re-registration

When re-registration is necessary, due to a change of legal entity, the folder should be directed to Registration Section for action under V1-28 (Registration) Section 3. If any assessment action is intended, re registration action will need to be effected beforehand, or the assessment may be invalid.