VATAC8700 | Examples and letters: letter 2 - direction to change stagger in cases where financial difficulty could result in accumulating VAT debt

Note: This letter is referred to at VATAC7300

Letter 2

Dear

Direction to change stagger: [Name and VRN]

This direction has been issued by HMRC using their authority under Regulation 25(1)(a) of the Value Added Tax Regulations 1995/2518.

By that authority, HMRC hereby direct that the VAT accounting periods of [name and VRN] be changed from monthly to quarterly/quarterly to monthly with effect from [date].

[Insert any reference to reasons for rejecting representations to letter in VATAC8600]

A new certificate of registration will be sent to you to confirm that this change has been made.