HMRC Digital Registration from August 5
Please note the following recent update communication from the HMRC that is due to affect all clients. Please advise your clients of this upcoming important change when there is an appropriate time to do so, and note that a corresponding client email, web page and social media postings will also be published on 24th July.
Starting 5th August 2024, HMRC will be phasing out form VAT 484 and instead, any request to change your clients’ VAT registration must be made using the Agent Services Account.
This means that any changes to clients’ VAT registration details, must be completed online. Businesses wishing to change their VAT registration details must use their VAT online account. The use of form VAT 484 will be discontinued from this date, except for cases where individuals are digitally excluded.
This important change is part of measures to tackle fraudulent attempts to access businesses’ VAT repayments, for further reading see our news article published in May (Companies at risk of new VAT fraud scheme – Accountants Essex, London, Suffolk | LB Group (lbgroupltd.com). While HMRC will continue to provide support through non-digital channels such as phone services, they are confident that the digital route will be faster, more secure, and prevent unnecessary delays.
If not already done so, a Government’s Gateway account including a user ID and password, will be required to be setup on behalf of your client to access this portal. This will ensure you are authorised on the account to act as a tax agent on behalf of your clients. Information and guidance on how to do so are available here.
Exceptions: There are exceptional circumstances that may be granted when a person is digitally excluded or requires assistance with digital services. There are also situations where changes cannot be made using digital channels, such as notifying HMRC of taking over someone else’s VAT responsibilities. In these cases, form VAT 484 can be requested from HMRC.
If you have any queries or concerns about this change, please contact your department lead or directly to Tom Butterworth at tom.butterworth@lbgroupltd.com
Thanks team for posting this. The importance of this for our clients is that it reduces the risk of VAT fraud against them.
There has been a spate of fraudsters amending VAT business bank details and stealing VAT refunds as a result.
The phasing out of the 484 form should make this fraud more difficult to spot.
You should refer clients to our previous fraud announcement and pointers for their VAT processes ie it is very sensible to check bank details each month or quarter when submitting VAT returns, to ensure if any VAT refund were to be due it will go to the right bank account!