The Lewis acid catalysed imide–amide rearrangement of oxazaphosphorimides to diazaphoshoramides is reported for the first time. In spite of the similarity to the previously reported Lewis acid catalysed imide–amide rearrangement of dioxaphosphorimides to oxazaphosphoramides we show that this rearrangement proceeds by a different mechanism, not involving the formation of an oligomeric intermediate. The ...