VATREG31150 – Corrections to the register – incorrect entries on the register: wrong person on register
When a person is wrongly registered in place of another ‘correct person’, action to correct the register will depend on the circumstances.
Correct person not to be registered
If the ‘correct person’ is not required to be, and does not wish to be, registered, treat the registration as invalid and follow the guidance in VATREG31100.
Correct person to be registered
If the ‘correct person’:
- is required to be registered, or
- wishes to be voluntarily registered
from the EDR of the original registration, the registration number may be transferred to the ‘correct person’ without there being a need to de-register and re-register. This is not to be confused with TOGC action.
The correction is to be made by use of the Acknowledgement in VATREG47300.
The ‘correct person’ must agree to sign the form, otherwise action must be taken as per VATREG35100.
This procedure may be used where:
- there is no evidence or suspicion of fraud
- there are no unpaid assessments of tax issued in the name of the wrong person, or
- there is no prosecution or enforcement action pending against the wrong person.
Being in the surcharge routine does not inhibit this action.
Wrong person who becomes liable to be registered
A person whose name was incorrectly entered on the register may subsequently become liable to be registered before action is taken to correct the register. In such circumstances, that person will retain the registration number issued to them. Guidance on the action to take in such cases can be found in VATREG35150. Remember that registration action may still be required for the ‘correct’ person.
Source gov.uk
