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One stop shop scheme notice

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HMRC has published a notice setting out how to notify them of any changes to the information supplied on an application for registration for the one stop shop (OSS) scheme.

This Notice is made under VATA 1994 Sch 9ZD para 8(2) to set out how to notify changes to registration details. Any changes should be notified to HMRC by the 10th day of the month following the month in which the change occurred, as follows:

  • notification of changes in the UK VAT number, company name, postal address, or membership of a VAT group must be made online using the registered person's UK VAT account; and
  • notification of all other changes must be made online within the VAT OSS service, which is accessed through HMRC’s business tax account. The notification should be made through the ‘Change registration’ link within the VAT OSS service and by amending the relevant data fields as required.
Issue: 1626
Categories: News
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