VATREG35400 - Changes affecting registration: change of bank details - written notification awaited
If you become aware that a trader鈥檚 recorded bank details may be incorrect, issue a VAT 25 to obtain confirmation of the correct details.
At the same time:
- any existing bank details must be deleted
- for Annual Accounting traders, action as normal but refer to the guidance in VATAAS. (External users can find this guidance at ).
If the trader does not reply, no further action is required.