UK: Keeping your VAT registration details updated – A crucial obligation

published on 20 March 2025 | reading time approx. 2 minutes

Ensuring that your VAT registration details are up to date is not just a regulatory requirement but a fundamental aspect of maintaining compliance and avoiding potential penalties. HM Revenue and Customs (HMRC) mandates that businesses notify them within 30 days of any changes to specific details related to VAT registration. Failure to do so may result in financial penalties.

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Key details requiring updates

Business name, trading name, or main address: Any changes to these identifiers must be promptly reported to HMRC.
Accountant or agent handling VAT matters: If there is a change in the individual or firm managing your VAT affairs, HMRC must be notified.
Partnership details: Any modifications involving partnership members, including changes to names or home addresses of partners, should be communicated to HMRC.

Recent changes to the update process

As of 5 August 2024, HMRC has implemented a significant change to the process of updating VAT registration details:

Digital submissions via VAT online account: All businesses are now required to use their VAT online account to make any changes to their VAT registration details. The traditional paper form VAT484 is no longer accepted for these updates. This transition aims to enhance security and streamline the process, reducing the risk of fraud associated with paper forms.
Agent submissions: Agents acting on behalf of businesses must use the Agent Services Account to submit changes. However, certain updates, such as changes to bank account details and email addresses, can only be made by the business itself, not by an agent.

Updating contact persons and business details

Businesses must also keep their VAT online account details up to date as a way of reporting changes to key contacts within the business. HMRC requires personal details of key individuals during VAT registration for verification and compliance purposes. If these details change, businesses should promptly update them via their VAT online account to ensure effective communication with HMRC. Failure to do so could result in missed correspondence and compliance issues.

Exceptions to digital submissions

HMRC acknowledges that not all businesses may have the capability to use digital services. In cases where a business is digitally excluded or requires assistance with digital platforms, exceptions can be made. Such businesses should contact HMRC directly to request the appropriate forms and guidance.

Consequences of non-compliance

Failing to inform HMRC of changes within the stipulated 30-day period can lead to penalties. Timely updates ensure that your business remains compliant and that HMRC’s records accurately reflect your current business structure and operations.

Action steps for businesses

Regularly review business details: Periodically assess your VAT registration information to ensure all details are correct.
Use the VAT online account: For any changes, promptly log into your VAT online account to update your information.
Keep contact information updated: Ensure that any changes to key business contacts are promptly reported to HMRC via the VAT online account.
Seek assistance if needed: For assistance, contact your Rödl & Partner representative

By proactively managing and updating your VAT registration details, you ensure compliance with legal requirements. This also helps maintain the integrity and accuracy of the tax system.