Written by Oroni Chowdhury · Published: November 2026 · Last reviewed: November 2026 · Applies to the 2026/27 tax year
A VAT repayment that never arrives is often the first sign that something is wrong with the details HMRC holds. Sometimes the bank account is simply out of date. Occasionally, someone else has changed it. Either way, keeping your HMRC VAT account details accurate protects your cash flow and keeps you on the right side of HMRC’s notification rules.
This guide explains what those details are, how to check and update them online, what replaced the VAT484 form, what your accountant can and can’t change, and how to spot and stop VAT repayment fraud.
- HMRC VAT account details are the facts HMRC holds about your VAT registration, not HMRC’s own bank details.
- Most changes are made in your online VAT account, and most must be reported within 30 days.
- Give HMRC at least 14 days’ notice before you change the bank account used for repayments.
- Since 5 August 2024, most changes must be made online; the paper VAT484 is only used in limited cases.
- Your accountant can make many changes for you, but only you can change your bank details and email address.
- If details change without your permission, call the VAT helpline straight away and secure your sign-in.
What Are HMRC VAT Account Details?
When you register for VAT, HMRC sets up a record for your business. Your HMRC VAT account details are everything on that record: who you are, where you trade, how HMRC contacts you, and where it sends money it owes you.
Three things people mean by “VAT account details”
- The details HMRC holds about your business. This is what this guide covers.
- HMRC’s own bank details for paying VAT. If you need the account number and payment reference to pay a bill, use GOV.UK’s Pay your VAT bill page.
- Your sign-in details. For help logging in, use GOV.UK’s page on signing in to HMRC online services.
Where to see your details
Sign in to your HMRC business tax account and open the VAT section. You will see your VAT registration number, which is 9 digits, along with the registration details HMRC holds and options to change many of them. Your VAT registration certificate, issued when you registered, also shows your number and effective date of registration.
What HMRC Holds About Your VAT Registration
This table brings together the main details, where you see them, how to change them and how quickly.
| Detail | How to change it | Timing |
|---|---|---|
| VAT registration number | Doesn’t normally change | — |
| Contact name and address | Online VAT account | Within 30 days |
| Business or trading name, main business address | Online; company name changes go through Companies House (see below) | Within 30 days |
| Repayment bank account | Online VAT account (business only) | At least 14 days before the change |
| VAT return dates | Online, unless you have non-standard periods | Before the change |
| Accountant or agent | Agent authorisation | Within 30 days |
| Partners joining or leaving the partnership | Online VAT account, through the partnership changes option | Within 30 days |
| An individual partner’s name or home address | Form VAT2, sent to the VAT Registration Service | Within 30 days |
| Direct Debit | Tell HMRC and your bank | Avoid 5 banking days either side of a due date |
These rules come from GOV.UK’s guide to changing your VAT registration details.
How to Check and Change Your HMRC VAT Account Details Online
For most businesses, the online VAT account is now the only way to update registration details. The steps are short, but take your time and check each screen.
- Sign in to your business tax account on GOV.UK with your Government Gateway or GOV.UK One Login details.
- Open the VAT section and go to the option to manage or change your VAT registration details.
- Choose the detail you want to update, such as address, contact details, repayment bank account or return dates.
- Enter the new information and check it carefully, especially sort codes and account numbers.
- Submit and keep a record. Save any confirmation screen and keep the letter HMRC may send to confirm the change.
If you can’t use the online service, contact HMRC’s VAT enquiries team to discuss other options.
Changing your business name
Who you tell depends on how your business is set up:
- Company with a Company Registration Number (CRN): report the name change to Companies House, which passes it to HMRC. Your business tax account should normally show the new name within 15 days.
- Sole trader or partnership registered for Self Assessment, with no CRN: tell HMRC’s Self Assessment team about the new name.
- Overseas business: contact HMRC directly.
Updating your contact details and email
HMRC increasingly contacts businesses by email and through the online account, so your contact name, phone number and email address are just as important as your postal address. Keeping these HMRC VAT account details current means you see reminders, security alerts and confirmation letters in time to act on them.
Changing Your VAT Repayment Bank Details
The repayment bank account is the most sensitive of your HMRC VAT account details, because it decides where HMRC sends money it owes you. Three rules matter.
- Give notice: update the details at least 14 days before you change bank, so a repayment isn’t sent to a closed account.
- Only the business can do it: an agent can’t change repayment bank details for a client.
- Check the result: after any change, make sure the next repayment actually arrives in the new account. If you are also catching up on old input tax, see how far back you can reclaim VAT.
She updates her main business address online within 30 days of the move. She changes her repayment bank details at least 14 days before closing the old account. Her return and payment for the March quarter are due on 7 May, so she avoids switching her Direct Debit in the 5 banking days either side of that date. When her next repayment is due, she checks it lands in the new account.
If you would rather an expert handled your returns and registration admin, our VAT specialist accountants can help, while you keep control of your bank details. You can also see what accountants typically charge for VAT returns.
The VAT484 Form: What Replaced It
For years, businesses used the paper VAT484 form to tell HMRC about changes to their registration. That changed on 5 August 2024. HMRC found the form was being used in fraud attempts to redirect VAT repayments, so it moved changes online.
As ICAS reported, HMRC no longer accepts changes by paper VAT484, post or other electronic methods in most cases. The form is still used only in a few situations:
- Digitally excluded businesses that can’t go online can ask HMRC for the form.
- When HMRC asks for it for a specific reason.
Taking over the VAT affairs of someone who has died or become seriously ill is not one of these VAT484 exceptions. It has its own process using form VAT68, explained below.
If you find an old VAT484 in your files, don’t send it to update your HMRC VAT account details. Use your online account instead, unless one of the exceptions applies to you.
Taking over someone’s VAT affairs: the VAT68 process
If you take over the VAT responsibilities of a person who has died or become seriously ill, tell HMRC within 21 days. GOV.UK says to register for VAT online and post form VAT68 to HMRC, giving the date of death or the date the illness began. Where you act under a Power of Attorney, include a copy. If you are unsure which route applies, contact HMRC’s VAT helpline before sending anything.
Can Your Accountant Change Your VAT Account Details?
Partly. Once you’ve authorised an agent, they can make many registration changes through their HMRC agent services account. But some details are deliberately kept for the business alone.
| Change | Agent can do it? |
|---|---|
| Business address, trading details, return dates | Usually yes, through the agent services account |
| Repayment bank details | No, only the business |
| Business email address | No, only the business |
This split is a safeguard. Even if an agent’s systems were compromised, nobody could quietly redirect your repayments through them. Plan for it: if you’re switching bank, you’ll need to sign in and make that change yourself.
Bigger Changes That Affect Your HMRC VAT Account Details
Some changes go beyond updating a field in your account, because they change who is registered for VAT rather than just the details on file.
- Changing legal entity: if a sole trader becomes a limited company, the company is a new legal person. It usually needs its own VAT registration, although in some cases the existing VAT number can be transferred. Get advice before the change date.
- Stopping trading or falling below the threshold: you may need to cancel your registration, which closes your HMRC VAT account details for that business.
- Joining a VAT group: the group is registered as one, using form VAT50-51, and its representative member’s details apply.
In each case, the usual online update is not enough on its own, so check GOV.UK guidance or speak to an accountant before you act.
Deadlines for Updating Your Details
| Situation | Deadline |
|---|---|
| Name, trading name, main address, agent or partners change | Within 30 days |
| Changing your bank account | At least 14 days before |
| Taking over someone’s VAT responsibilities | Within 21 days |
| New company name to show in your account | Around 15 days after Companies House updates it |
GOV.UK warns that you may be charged a penalty if you don’t update your HMRC VAT account details on time. Late updates also cause practical problems: letters go to the wrong address, deadlines are missed, and repayments are delayed. If late VAT payments do follow, see our guide to HMRC interest on late payments.
Protecting Your HMRC VAT Account Details From Fraud
Fraudsters target HMRC VAT account details because a changed bank account can redirect a repayment worth thousands of pounds. HMRC warned in 2024 that criminals had used both the paper VAT484 and online accounts to do this, and it now writes to businesses to confirm changes.
Warning signs
- A letter from HMRC confirming a change you didn’t make.
- A repayment shown as paid that never reached your account.
- Being suddenly unable to sign in to your business tax account.
- Emails or texts asking you to “confirm” your VAT or bank details through a link.
What to do straight away
- Call the VAT helpline on 0300 200 3700, explain that your details were changed without permission, and ask for the case to be escalated.
- Secure your sign-in: change your password and check your 2-step verification.
- Check every detail in your VAT account, especially the bank account and email address.
- Report phishing: forward suspicious emails to phishing@hmrc.gov.uk and texts to 60599, as GOV.UK advises.
- Keep records of every call, reference number and letter.
Prevention is simple: use a strong, unique password, keep 2-step verification on, limit who can access the account, and look at your HMRC VAT account details regularly.
Common Mistakes
| Mistake | What happens | Do this instead |
|---|---|---|
| Confusing HMRC’s bank details with your own | Wrong page, wrong action | Use GOV.UK’s pay VAT page to pay; your account to update your details |
| Closing the old bank account first | Repayment delayed or returned | Update HMRC at least 14 days before |
| Asking your accountant to change bank details | They can’t, so the change stalls | Sign in and change them yourself |
| Sending an old VAT484 | Change not made | Use the online account unless an exception applies |
| Missing the 30-day rule | Possible penalty; letters go astray | Update as soon as the change happens |
FAQs: HMRC VAT Account Details
Where can I find my HMRC VAT account details?
Sign in to your business tax account on GOV.UK and open the VAT section. Your VAT registration certificate also shows your VAT number and registration date.
How do I change my bank details for VAT repayments?
Update them in your online VAT account at least 14 days before you change bank. Only the business can do this, not an agent.
Can I still use the VAT484 form?
Only in limited cases, such as if you are digitally excluded or HMRC asks you to. Since 5 August 2024, most changes must be made online.
Can my accountant update my VAT details?
They can make many changes through their agent services account, but not your bank details or business email address.
Does changing my VAT repayment bank account also change my Direct Debit details?
No. They are separate. Updating repayment bank details does not change your Direct Debit, so arrange any Direct Debit change separately, avoiding 5 banking days either side of a due date.
Can my accountant change my VAT repayment bank details?
No. Only the business can change its repayment bank details and email address. Your accountant can help with most other changes.
How long do I have to tell HMRC about a change?
Usually 30 days. Give at least 14 days’ notice before changing bank, and 21 days if you take over someone else’s VAT responsibilities.
Does my VAT number change if I move address?
No. Update your address, and your VAT registration number normally stays the same.
What are HMRC’s bank details for paying VAT?
These are different from your own details. Use GOV.UK’s Pay your VAT bill page for the current account details and payment reference rules.
What should I do if my VAT details were changed without my permission?
Call the VAT helpline on 0300 200 3700 straight away, secure your sign-in and check every detail in your account.
Final Verdict: Keeping Your HMRC VAT Account Details Up to Date in 2026/27
Your HMRC VAT account details decide where HMRC writes to you and where it sends your money. Check them in your online VAT account, update changes within 30 days, give 14 days’ notice before switching bank, and treat any unexpected change as a possible fraud. With the VAT484 now largely gone, the online account is the place to do it all.
- Sign in to your business tax account and review your VAT details today.
- Update anything that has changed, starting with your repayment bank account.
- Switch on 2-step verification and note the VAT helpline number in case of problems.