Notifications of VAT changes become online only
By Susan Cattell, Head of Tax Technical Policy
11 July 2024
We highlight an important change to how you should notify HMRC of changes to VAT details from 5 August 2024.
Updating VAT details with HMRC
If you need to notify HMRC of changes to VAT details you have usually been able to do this either online, or by using the paper VAT 484 form. Changes that could be reported using the form include business contact details, bank details and VAT return dates.
Earlier this year HMRC became aware of a small number of cases where the paper VAT 484 had been used in fraudulent attempts to access businesses’ VAT repayments. It contacted affected businesses to resolve the issue.
From 5 August 2024, as part of wider measures to address this fraud, use of the VAT 484 paper form will be restricted to those who are digitally excluded and anyone HMRC instructs to use the form for a specific reason.
Agents and customers should receive emails setting out the details and highlighting that using the digital route is quicker, more secure and will avoid unnecessary delays.
The key points are:
- For agents, from 5 August, requests to change clients’ VAT registration details should be made using the Agent Services Account, not by using the VAT484 form or any other postal or electronic means. However, agents should note that changes to bank account details and client email addresses can only be made by the client (the registered person).
- For customers, from 5 August, any request to change VAT registration details should be made using the VAT online account, not by using the VAT484 form or any other postal or electronic means.
- Digitally excluded customers will still be able to use a VAT 484 form sent by post to change their details. It will also be possible to use the VAT 484, for example, when notifying HMRC of taking over someone else’s VAT responsibilities. However, customers will need to contact HMRC to request a form.
- Updated guidance will be available on GOV.UK from August: Change your VAT registration details.
Let us know your views
We would be interested in feedback from members about the new approach to notifying changes of VAT details; email tax@icas.com to tell us about your experience.
We also respond to tax consultations and calls for evidence and attend meetings with HMRC at which service levels, delays and issues raised by members are discussed. We welcome input from members to inform our work; email tax@icas.com to share your insights and feedback.
