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Paragraph 4 Notification of changed or incorrect information

United Kingdom

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

A registered person must notify HMRC if—

(a)

information they provided under paragraph 2 changes, or

(b)

they discover that such provided information is incorrect.

(2)

The notification must be given before the end of the period of 30 days beginning with the day on which the information changed or they discovered that the information is incorrect.

(3)

The notification must be given in the way specified in a notice published by the Commissioners.