HMRC will be restricting the use of form VAT 484 from 5 August 2024 as part of measures to address fraudulent attempts to gain access to businesses’ VAT repayments.

It will not be possible to make a change to VAT registration details using this form, or by any other postal or electronic means, except through the VAT online account. 

This is also the case for agents, who must use their agent services account to change a client’s VAT registration details from that date. Changes to a client’s bank account details and email address can only be made by the client. 

In April 2024, ICAEW’s Tax Faculty reported that form VAT 484 has been used in fraudulent attempts to gain access to businesses’ VAT repayments.

Exceptions when form VAT 484 can still be used

Exceptions may be made in some circumstances, in which case form VAT 484 can be requested from HMRC. HMRC says form VAT 484 can still be used if the person is unable to access and use HMRC’s digital services. 

This may be because the person is digitally excluded or needs assistance with digital services. There are also circumstances in which a change cannot be made using digital channels, such as  notifying HMRC of taking over someone else’s VAT responsibilities.  

HMRC offers extra support where the person’s health or personal circumstances make it difficult for them to contact HMRC.

The next edition of HMRC’s Agent Update, which is due to be published on 17 July, will include information about this change in process. HMRC will also update its guidance on how to change VAT registration details in August.