Updating VAT registration details with VAT484

Q: How do company name and bank detail changes work?

Company names. GOV.UK says that if you have a Company Registration Number you tell Companies House, which tells HMRC, and your business tax account will show the new name within 15 days. If you are registered for Self Assessment you tell the Self Assessment team. VATREG33150 explains why: business names on HMRC's VAT system are fed from the Corporation Tax and Self Assessment systems, and a name changed directly on the VAT record can revert to the original. Bank details. GOV.UK says you must tell HMRC at least 14 days in advance. If you pay by Direct Debit you must also tell your bank, but not in the 5 banking days before or after your return is due, or you may be charged twice. Businesses on the Annual Accounting Scheme must write to the Annual Accounting Registration Unit to change Direct Debit details. VATREG33150 says bank details can only be changed by the registered person, and where HMRC believes recorded bank details may be wrong, VATREG35400 tells officers to delete them and write for confirmation. Because fraudsters target repayment accounts, see preventing payment diversion fraud.

You must tell HMRC within 30 days of a change to your business name, trading name, main address, VAT agent or partners, under regulation 5(2) of the VAT Regulations 1995. Most changes are now made in the VAT online account rather than on the old paper form VAT484, whose GOV.UK page now redirects to HMRC’s guidance on changing VAT details. Bank details are the exception to the 30 day rule: HMRC asks for at least 14 days’ notice before the change.

Tax investigation insurance from £108.75 a year (£9.06 a month).Pays up to £100,000 of your accountant's fees if HMRC opens an enquiry. No excess. Buy online in a few minutes.

See my price in 2 questions How the cover works Accountant? Offer cover to your clients or call 01795 841 310

What happened to form VAT484?

VAT484, Changes to VAT registration details, was the paper form for reporting changes to an existing registration. The GOV.UK publication page for it now redirects to the Changing your VAT details section of HMRC’s Register for VAT guidance. That guidance tells you to use your VAT online account and, if you cannot, to contact HMRC. It does not offer a downloadable VAT484.

Some HMRC material still mentions the form. VAT Notice 700/12, paragraph 6.7, for example, says changes can be notified online or by completing form VAT484. If you are working from older instructions, treat the online account as the normal route and contact HMRC if it will not accept the change you need to make.

Which changes must I report, and by when?

Regulation 5(2) of the VAT Regulations 1995 requires every registered person to notify HMRC within 30 days of any change in the name, constitution or ownership of the business, or of any other event which may require the register to be varied or the registration cancelled, and to give full particulars.

GOV.UK lists the changes you must report within 30 days:

the name, trading name or main address of your business
the accountant or agent who deals with your VAT
the members of a partnership, or the name or home address of any partner

VAT Notice 700, paragraph 26.3, adds others that require the register to be amended, including a change in your main business activity, the composition of a partnership even where some partners remain, the address of the principal place of business and the business bank account. Your VAT registration number does not change as a result.

Worried about an HMRC check? Tax investigation insurance pays your accountant’s fees if HMRC opens an enquiry or compliance check. Solar Protect cover pays up to £100,000 with no excess. It never pays tax, interest or penalties.

From £108.75 a year (£9.06 a month) for individuals, £117.57 for sole traders and £207.50 for companies and partnerships, including IPT and the £20 admin fee.

See my price in 2 questions or call 01795 841 310.

★★★★★ Rated 4.9 out of 5 on Trustpilot from over 160 reviews

What can I update in the VAT online account?

GOV.UK says the online account can be used to update:

your contact name and address
your repayment bank details
your return dates, unless you have a non standard tax period
members of a partnership

HMRC’s VAT Registration Manual at VATREG33150 gives the internal list: business name, trading name, principal place of business, all bank details, trading under the Northern Ireland arrangements, stagger and contact details. The same page lists changes that cannot be made online and need direct contact or the relevant form: website address, trade classification, inclusion or withdrawal of partners (form VAT2) and inclusion or withdrawal of VAT group members (form VAT50/51). Changing your return dates is covered in changing VAT return periods, and partner changes in registering a partnership with VAT2.

How do company name and bank detail changes work?

Company names. GOV.UK says that if you have a Company Registration Number you tell Companies House, which tells HMRC, and your business tax account will show the new name within 15 days. If you are registered for Self Assessment you tell the Self Assessment team. VATREG33150 explains why: business names on HMRC’s VAT system are fed from the Corporation Tax and Self Assessment systems, and a name changed directly on the VAT record can revert to the original.

Bank details. GOV.UK says you must tell HMRC at least 14 days in advance. If you pay by Direct Debit you must also tell your bank, but not in the 5 banking days before or after your return is due, or you may be charged twice. Businesses on the Annual Accounting Scheme must write to the Annual Accounting Registration Unit to change Direct Debit details. VATREG33150 says bank details can only be changed by the registered person, and where HMRC believes recorded bank details may be wrong, VATREG35400 tells officers to delete them and write for confirmation. Because fraudsters target repayment accounts, see preventing payment diversion fraud.

Who can make or sign a change?

VATREG33150 says changes notified in writing must be signed by the proprietor, a partner, a director or company secretary, an office holder, or a person notified to HMRC in writing as authorised to act. An agent acting for an individual should have HMRC’s written agent authorisation in place. Notice 700/1, paragraph 13.2, asks that letters include the VAT number and address and are signed by the registered person. Agents using HMRC’s online services should check what their own access allows; see MTD VAT agent services.

What is the penalty for telling HMRC late?

VATREG33100 says failure to notify a change within 30 days could result in a civil penalty under section 69 of the VAT Act 1994. Section 69 applies to breaches of regulatory requirements, including requirements in regulations. The penalty is a daily rate multiplied by the number of days the failure continues, up to 100 days, or £50 if greater. The daily rate is £5 with no previous failure of the same requirement in the preceding two years, £10 with one, and £15 otherwise. Section 69(8) removes the penalty if you satisfy HMRC or a tribunal that you had a reasonable excuse.

The bigger risk is often practical rather than the penalty: letters and notices going to an old address, repayments sent to a closed account, or a former partner remaining liable because nobody told HMRC they left.

Which changes are more than an update?

Some events cannot be handled as a change of details at all:

A change of legal entity, such as a sole trader incorporating, needs either a new registration or a transfer of the number on form VAT68. See transferring a VAT number with VAT68.
Joining a VAT group needs form VAT50/51 completed by the group, and you then use the group’s number.
Death or incapacity. GOV.UK says you must tell HMRC within 21 days if you take over the VAT responsibilities of someone who has died or cannot manage their affairs, by registering online and posting form VAT68 with the relevant date and, for illness, a copy of the power of attorney.
Stopping trading means cancelling the registration; see VAT deregistration.

A worked example

Illustration only. A limited company moves its trading premises on 1 March, switches its bank on 20 March and changes its name at Companies House on 1 April.

The new principal place of business is updated in the VAT online account by 31 March, inside 30 days.
The new repayment bank details are entered at least 14 days before the old account closes, and the Direct Debit is moved outside the 5 banking days either side of the next return due date.
The name change is filed only with Companies House. The company checks its business tax account after 15 days and contacts HMRC if the VAT record still shows the old name.

What mistakes do businesses make?

Looking for a VAT484 to download instead of using the online account.
Changing the company name directly on the VAT record rather than at Companies House.
Closing the old bank account before HMRC has processed the new details.
Treating a change of legal entity as a simple name change.
Letting a partner leave without notifying HMRC, which keeps that partner exposed.

If HMRC opens a check into your return, tax investigation insurance pays your accountant’s fees. Solar Protect cover pays up to £100,000 with no excess; it never pays tax, interest or penalties. Read how our cover works or get a quote.

Related Accountapedia entries

Sources

Reviewed by Christine Anderson, Broker, Solar Protect. Last reviewed 24 October 2026. Part of Accountapedia, the Solar Protect guide to UK tax and accounting. This page is general information, not personalised advice.