Changes to your details

You must keep your VAT registration details up to date. You can change your details:

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

Some changes can affect your VAT registration or mean you have to cancel it.

When to tell HMRC

You need to tell HM Revenue and Customs (HMRC) about any changes to the following within 30 days or you could face a financial penalty:

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

Changing bank details

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

You’ll also have to tell your bank to change your Direct Debit details if you pay your VAT by Direct Debit, but you should not do this within 5 banking days before or after your VAT return is due.

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

Death and illness

You must tell HMRC within 21 days if you take on the VAT responsibilities of someone who has died or is ill.

You can only do this by sending form VAT484 in the post, including details of the date of death or the date the illness started.