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HMRC internal manual

VAT Traders’ Records Manual

Invoices bearing superseded VAT numbers: What to do when VAT invoices have not yet been issued

Occasionally, for example following a change of his VAT registration particulars, a trader may be left with stocks of invoice forms pre-printed with what has become a superseded VAT registration number. If the trader expresses concerns about the wastage of these stocks you may, as a concession, permit him to use them to exhaustion, provided he:

  • gives a written undertaking as in VATREC10020;
  • confirms that the arrangement is a temporary one; and
  • ensures that the invoices take into account the regulations detailing the contents of an invoice specified in the VAT Regulations 1995, regulation 14(1).