Jay Cooke

HMRC have a habit of regularly killing off email addresses, but give this one a try - vatchangeofcircs@hmrc.gov.uk. but no guarantee that it is active or being read by anyone, but worth a try.

The HMRC technical helpline can provide interpretation services in situations like this so your friends can call and still resolve their problem. Call the technical helpdesk, details here https://www.gov.uk/government/organisations/hm-revenue-customs/contact/vat-online-services-helpdesk I do not recommend - in any way - that you attempt to impersonate a taxpayer in order to obtain their login details, you do realise that is potentially a fraudulent action, no matter how helpful you are trying to be. If your friends had an agent before, they should engage with a new agent who will ensure that they receive the right advice and comply with the UK VAT laws, that is the best option for them and yourself.

The letter from HMRC will ask you to reply to HMRC with your response/replies to the queries they have asked. So if you've changed your trading/business address to your home address, then email that evidence to HMRC and HMRC can continue processing your application. The HMRC letter may state an email address to send your update/evidence to or else, use this link https://www.gov.uk/government/organisations/hm-revenue-customs/contact/vat-registration-applications-exceptions-and-changes and click on the section near the top "Applying for VAT registration - additional information reply form" and that will open up a little form for your to complete and submit. Do not apply again as that will only confuse HMRC, just follow the instructions in the HMRC letter you have recevied.

You just leave the IBAN "box" blank. I've a client based in Australia and they don't use IBAN either, I had the same issue, but was advised to go through the form as normal and ignore the IBAN question, you can still use the SWIFT or BIC details.

If the supplies your client makes would be taxable supplies if they were made to a UK customer, then your client can voluntarily register for VAT, their supplies would be outside the scope of VAT. The nuance in the wording is your client could be making exempt supplies of insurance services or welfare services and these are exempt in the UK, if your client was making exempt supplies to a USA customer, the place of supply would still be where the customer is (USA), but your client isn't able to voluntarily register because the supplies they make - had they been to a UK customer - wouldn't be VATable anyway and no right to register for VAT. ,