Article 3 Transmission of identification information
United Kingdom
The Member State of identification shall transmit the following to the other Member States, via the CCN/CSI network:
information to identify the taxable person using the non-Union scheme;
similar details to identify the taxable person using the Union scheme;
allocated identification number.
The common electronic message set out in Annex I shall be used to transmit the information referred to in the first subparagraph. Column B of the common electronic message set out in Annex I shall be used for the non-Union scheme and column C of that common electronic message shall be used for the Union scheme.
The Member State of identification shall without delay inform the other Member States via the CCN/CSI network, using the common electronic message set out in Annex II to this Regulation, where the taxable person:
is excluded from one of the special schemes;
voluntarily ceases to use one of the special schemes;
changes the Member State of identification within the Union scheme.