HMRC announced that from 5 August 2024, any changes to clients’ VAT registration details must be made using the Agent Services Account, not by using form VAT484 or any other postal or electronic means.

This announcement follows HMRC's caution in April 2024 that fraudsters have used form VAT484 to access VAT repayments illegitimately. 

HMRC remind agents that changes to bank account details and client email addresses can only be submitted by the client.

In future, businesses that still need to apply for a change to their details via post on a form VAT484 can contact HMRC to ask for a form. This will be the case in instances such as where the taxpayer is: 

  • Digitally excluded.
  • Notifying HMRC of taking over someone else’s VAT responsibilities.

HMRC's online guidance will be updated shortly to reflect the change from 5 August 2024. 

Useful guides on this topic

Starting in business: VAT
One of the first decisions to make when starting in business is whether or not you should register for VAT. Am I running a business for VAT purposes and if so, when do I register?

Registering for VAT
When should a business register for and charge VAT? What are the VAT registration thresholds? What penalties might HMRC issue for late notification of registration? When do you need to file a VAT return?

VAT Toolkit
This is our summary version of HMRC's output and input VAT toolkits, our version includes more detail, topics and planning points.