UK Updates the Process to Communicate Registration Changes

Starting 5 August 2024, there will be a significant change in how businesses in the UK are required to communicate any updates to their VAT registration details to HM Revenue and Customs (HMRC). This change mandates that all requests to modify VAT registration details must be submitted through the VAT online account. The use of the traditional VAT484 form, along with other postal or electronic methods, will no longer be accepted.

The shift to digital submission is aimed at making the process quicker, more secure, and more efficient, thereby reducing unnecessary delays. Utilizing the VAT online account ensures that changes are processed faster and with greater accuracy.

HMRC acknowledges that not all customers will be able to use digital services. Those who are digitally excluded or require assistance with digital services will still be accommodated. HMRC will continue to provide support through non-digital channels, such as telephone support, including their 'needs extra support' service.

Finally, as an exception, for those who cannot access digital services or need to notify HMRC of specific situations like taking over someone else's VAT responsibilities, the option to apply for changes via post using the VAT484 form remains available. These customers can contact HMRC directly to request this necessary form.

The official guidance Change your VAT registration details will be updated in August 2024 to reflect the change on the procedure.

In summary: What’s new?

• Effective Date: 5 August 2024
• Update on Process: All changes to VAT registration details must be made via the VAT online account.
• Non-Digital Support: HMRC will provide assistance through non-digital channels for those unable to use digital services.
• Postal Submissions: VAT484 forms will still be available for those who need them by contacting HMRC.