Paragraph 8

This paragraph applies where the filing member of a registered group changes.

The new filing member must notify HMRC of the change before the end of the period of 6 months beginning with the day the change occurs.

But, if the change occurs before the end of the period referred to in paragraph 6(6), the new filing member may notify HMRC of the change at any time before the end of that period even if later than the end of the period in sub-paragraph (2).

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