A question was raised on the Agent Forum asking if agents could change their address using a VAT484. Here's HMRC's reply:
'VAT registered agents can change their address by either VAT 484 or through change VAT registration details on your own organisation government gateway account. This process will also update the clients' records.
'There is no ability to change an agents address on the old agent government gateway account or the new ASA.
'However, a non-VAT registered agent is unable to do change address this way as they cannot change the name or address associated to their agent reference number .If they change address/name they would have to create a new reference and re authorise all their clients
Notice the last paragraph. HMRC are so shortsighted their system does not allow for agents to move premises. How can HMRC be allowed to design such a system?