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Official guidance
VAT Registration

VATREG35000 · Changes affecting registration

  • VATREG35050 · Method of notification
  • VATREG35100 · Failure to notify changes
  • VATREG35150 · Variations requiring change to the VAT register
  • VATREG35200 · Partnership changes which do not require change to register
  • VATREG35250 · Changes concerning a group treatment
  • VATREG35300 · Changes concerning an unincorporated association
  • VATREG35350 · Change of address - written notification awaited
  • VATREG35400 · Change of bank details - written notification awaited
  • VATREG35450 · Notification of changes other than from traders or their authorised representatives
  • VATREG35500 · Noting changes in EF
  • VATREG35600 · Changes involving deregistration
  • VATREG35950 · Change of PPOB to another Local Office area
  1. Changes affecting registration: contents
  2. Changes affecting registration: noting changes in EF

VATREG35500 | Changes affecting registration: noting changes in EF

From HM Revenue & Customs · VAT Registration

Whenever any changes are actioned, a secure note should be attached in EF or ETMP. This automatically shows the author’s name and the date the note was attached. The note should show what action has been taken.

Any changes actioned from paper requests should be:

  • date stamped

  • noted with the name of the actioning officer, and

  • noted with what action is taken.

This information will then be available to view when the document is scanned into EF.

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