Regulation 17 Incorrect information given in connection with notification
This regulation applies if—
after the giving of a notification, the Revenue and Customs have issued a certificate (“the first certificate”) to an individual, and
either condition A or condition B is met.
Condition A is that the individual informs the Revenue and Customs that information given in the notification was incorrect or has become incorrect.
Condition B is that the individual informs the Revenue and Customs that information given in connection with the notification was incorrect or has become incorrect.
The Revenue and Customs may revoke the first certificate and issue an amended certificate to the individual.
The amended certificate supersedes the first certificate.
If an individual realises that any information given in the notification, or given in connection with the notification, was incorrect or has become incorrect, the individual must inform the Revenue and Customs without undue delay.
If condition A is met, the individual must inform the Revenue and Customs in a form prescribed by the Commissioners for Her Majesty’s Revenue and Customs.