Changes to VAT registration - withdrawal of VAT484

HMRC have confirmed in an email to agents that, from 5 August 2024, all changes to clients' VAT registration details must be completed online via the Agent Services Account (ASA). Business wishing to change their own VAT registration details will need to use their VAT online account. The VAT 484 will be withdrawn from this date, except for the digitally excluded. 

The full text of HMRC's email to agents is as follows:

"From 5‌‌‌ August‌‌‌ 2024, any request to change your clients’ VAT registration details should be made using the Agent Services Account, and not by using the VAT484 form or any other postal or electronic means. 

Agents are reminded that changes to bank account details and client email addresses can only be submitted by the client. 

Using the digital route is quicker, more secure and will avoid any unnecessary delays. 

For customers that are unable to access and use our digital services such as those who are digitally excluded or need assistance with digital services, HMRC will always provide a service to meet their needs, continuing to offer support through non-digital channels such as the phone, which includes our 'needs extra support' service. 

We know some customers will still need to apply for a change to their details via post on a VAT484 form if they are digitally excluded or, for example, notifying us of taking over someone else’s VAT responsibilities. These customers can contact HMRC to ask for a form. 

Updated guidance will be available at 'Change your VAT registration details' from August‌‌‌ 2024."

If members have any queries or concerns about this change, please send these to [email protected].