Changing your details

You must keep your VAT registration details up to date. Some changes mean you have to cancel your VAT registration or transfer your VAT registration.

Tell HM Revenue and Customs (HMRC) within 30 days of any changes to the:

  • name, trading name or main address of your business
  • accountant or agent who deals with your VAT
  • members of a partnership, or the name or home address of any of the partners

You might need to pay a penalty if you do not tell HMRC about changes within 30 days.

Changing your bank details

You must tell HMRC at least 14 days in advance if you’re changing your bank details.

If you pay your VAT by Direct Debit, you’ll need to tell your bank as well. Do not do this in the 5 banking days before or after your VAT return is due - it could mean you get charged twice.

If you use the Annual Accounting Scheme, you must write to the Annual Accounting Registration Unit to change your Direct Debit details. Include your registration number.

How to tell HMRC

You can change your details:

You must send form VAT2 to the VAT Registration Service to report any changes to a partnership.

If you take over someone else’s VAT responsibilities

You must tell HMRC within 21 days if you take over the VAT responsibilities of someone who has died or is ill and unable to manage their own affairs.

Use form VAT484 and post it to the address on the form. Include the details of the date of death or the date the illness started.

If you joining a VAT group

If you’re joining a VAT group, the group must complete a VAT50-51 form. You’ll need to use the group’s VAT number once you’ve joined it. The VAT group should tell HMRC about the new member.

If you change your business structure

You need to tell HMRC if you change the structure of your business.

You can transfer your VAT registration if you want to keep the same VAT number.