If any of the following details of a business’ registration changes, HMRC must be notified on form VAT484:
- name, or trading name
- address of the business
- accountant or agent who deals with a business’ VAT
- members of a partnership, or the name or home address of any of the partners (a form VAT 2 is also required)
The relevant guidance has been updated to reflect the new requirement that such changes must be notified within 30 days of the change taking place. Failure to do so will result in penalties.
Source: marcusward.co
