Value Added Tax Act 1994 Schedule 11 paragraph 7

Furnishing of information and production of documents

Schedule 11 paragraph 7 deals with the power of HMRC to require VAT-registered businesses to notify them of changes in their circumstances so that the VAT register is kept up to date.

• HMRC may make regulations requiring taxable persons to report changes in their circumstances or business details.
• The purpose of these notifications is to ensure the VAT register remains accurate and current.
• The obligation applies to any changes that HMRC considers relevant to maintaining the register kept under the VAT Act 1994.
• Most of the original sub-paragraphs of this provision have been repealed, leaving only the core requirement in sub-paragraph (1).