HMRC has updated its Guidance Check if you need to register as a digital platform operator.
This guidance now includes various examples of what may qualify as a digital platform.
Monthly Archives: August 2026
VAT: Update – Transfer of a registration number
Update – Request a transfer of a VAT registration number
Form (VAT68) has been updated. It is used to request HMRC to transfer a VAT registration number of a business that is the subject to a change in ownership, via a Transfer Of a Going Concern (TOGC) or a Change of Legal Entity (COLE).
VAT Groups – Updated HMRC guidance
HMRC has updated its Guidance on amendments to VAT groups.
It incudes information about who needs to submit form VAT50/51 has been added to the guidance, including information to confirm that if you are an employee, accountant or agent, you need to also provide a completed VAT53 form.
Details on VAT groups, including the pros and cons here.