From 5 August 2024, any request to change your VAT registration details should be made working with your accountant who will use his /her Agent Services Account, and not by using the VAT484 form or any other postal or electronic means.
You are reminded that changes to bank account details and email addresses can only be submitted by you, the taxpayer.
Using the digital route is quicker, more secure and will avoid any unnecessary delays.
If you are unable to access and use HMRC digital services, such as those of you who do not have an accountant (please contact one of our members by emailing admin@spa.org.uk), or are digitally excluded or need assistance with digital services, HMRC will always provide a service to meet your needs, continuing to offer support through non-digital channels such as the phone, which includes their ‘needs extra support’ service.
HMRC know some taxpayers will still need to apply for a change to their details via post on a VAT484 form if they are digitally excluded or, for example, notifying HMRC of taking over someone else’s VAT responsibilities. These taxpayers can contact HMRC to ask for a form.
Updated guidance will be available at ‘Change your VAT registration details‘ from August 2024.
Editors comment: It is unlikely you will believe the sentence above – ”HMRC will always provide a service to meet your needs”.
Kind regards,
Howard Gross BFP FCA FCCA CTA, Director
