Situation:
A report has been submitted, but the category for the owner / seller needs to be changed.

Scenarios
1)  Change from Not required to Individual or Business category
2) Change from Individual or Business category to Not required

What needs to be done?
The submitted report must be reverted before the category is changed.
For details, how to do this, please see this help centre article.

Only once this has been done should the category be amended.