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Not allowed to use home address for VAT?

HMRC tell us its not allowed!

Due to issues with a mail box at a clients office, they asked HMRC to change the address used for VAT to their home which is also the company reg office.

HMRC rejected it telling us that they do not allow a home address to be used, has anyone else come across this, seems totally bizarre to me


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12th Oct 2017 14:43

It is supposed to be the "business address" whatever that means these days.

I would have another go, and not explain it is a home address.

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12th Oct 2017 15:09

Bizarre indeed.
The PPOB is where a business takes place, which may be a home address.
There is actually some European Court case law on this point. Check out this link, and the comment in bold text:

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By Ruddles
12th Oct 2017 16:10

Presumably it is 'disallowed' because it is harder for HMRC to gain access to residential properties, even where used for business. But just because it's an inconvenience to them doesn't give them the right to reject your choice of business address.

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12th Oct 2017 16:15

That sounds correct, doesn't it? The business hasn't moved.
If there are problems with the post it sounds as though you need 'Royal' Mail to redirect to the home address, not HMRC.

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13th Oct 2017 07:28

This has raised this address for one of my clients. In this case there was no business address as such. Business is all electronc and sales for a third party. HMRC wont accept c/o an accountantant nor a directors address. In the end it opened a correspondance address (just for VAT) with local business centre which it visits ad hoc to pick up mail.

HMRC needs to get its act together and think this thru.

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By Chris Mann
13th Oct 2017 08:34

Business contact details
Business address, that is, "the principal place where most
of the day to day running of the business is carried out".

The above is an extract from Form Vat 1 - application for registration. The definition couldn't be clearer.

HMRC persist with an arrogant, but ill informed, approach. I'm only surprised that they haven't been armed with AK47's for their dealings with their "customers".

Given your circumstances I'd write and telephone the relevant department and suggest that, once again, their understanding of the requirements, is wrong.

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13th Oct 2017 09:25

Sorry, I don't see how they've got it wrong in this instance. There are occasions when the business or trading address will be a home address but this is not one.

The business has an address, they are registered for VAT under that address, the address has not changed, they just wish to move the address on the registration to a different address which is not the business address.

HMRC are within their rights to refuse so long as the business is still mainly carried out at the address at which the business is currently registered.

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to Duggimon
14th Oct 2017 18:47

Does it ?

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14th Oct 2017 18:45

they do this quite often however if you insist the business is trading from home they have to wear it; however be careful not to get into business rates territory

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to carnmores
15th Oct 2017 00:13

Why would you insist the business was trading from home when it isn't?

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By SXGuy
16th Oct 2017 11:56

Company has a registered office where it does not carry out the business. This regestered address can't be used for vat. It's merely a coincidence that it happens to also be a home address.

What if your companies registered address was a bought and paid for mailbox somewhere in West London? You wouldn't expect vat to be registered there either

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to SXGuy
16th Oct 2017 12:13

What if the company did not have a trading address as many do not these days (eg overseas directors)?, what about all the many consultants that work from home?
There are many situations these days where home and business are mixed, Hmrc need to get a grip and stop wasting time on stupid stuff like this

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to NH
16th Oct 2017 14:39

That isn't the case in this instance.

The business does have an address from where they trade. The OP's client does not want to use it, but instead wants HMRC to use their home address.

I would suggest that if the trading address was indeed the home address there wouldn't be a problem, but until it is HMRC is correct.

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By wblewis
16th Oct 2017 17:34

This has been HMRC's stated position for several years. Frankly I wonder whether this has any basis in law because it is so illogical and indefensible. Surely an address for VAT purposes should be one that can be used to readily contact the entity in question.
I suspect that many businesses have chosen just to ignore this rule in the past and certainly I recall a discussion with an HMRC representative who admitted that this was ridiculous and largely chose to turn a blind eye rather than enforce it.

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17th Oct 2017 07:40

My understanding simply is that you have an address that is
1) the address of your home "home address"
2) the address of your business "business address".

When you are giving HMRC the address for VAT you need to give them the business address. To you and I it's clear the two are the same, but HMRC are a bit fussy about terminology.

The situation they are trying to avoid is, a business being run from 1 The High Street, but the registered VAT address being the home address 1 Acacia Avenue of a director.

For any business run from home, the business and home address will be the same, however what you don't want to do is tell HMRC you are giving them a "home address", you're not, you are giving them the "business address."

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