A note from the Revenue to its staff tells them to "use your common sense"…
A client of ours has recently moved. VAT know that we’re his accountants if only because we’ve been working with them on a long-drawn-out query. But a letter from us and a phone call from the client, while they’re enough to have his Return sent to his new address, aren’t enough to change the address on VAT’s system. They have to have a signed letter from the client.
He’s already sent this in but they haven’t received it. So either it’s gone astray in the post, or else it’s been filed in someone else’s in-tray and forgotten about.
Common sense has also been filed in someone else’s in-tray and forgotten about, it would appear!