Form VAT 484 has been used in fraudulent attempts to gain access to businesses’ VAT repayments.
A business can update its VAT details with HMRC online or using paper form VAT 484. This includes the business’ contact information, return dates and bank details. HMRC has reported that VAT 484 has been used in fraudulent attempts to gain access to businesses’ VAT repayments. HMRC is taking action to address this issue, including writing to businesses to confirm changes made to their details since January 2024.
https://www.icaew.com/insights/tax-news/2024/apr-2024/hmrc-warns-of-vat-bank-details-fraud