VAT: request for transfer of a registration number (VAT68)
Use form VAT68 to transfer the VAT registration of a company that is changing ownership.
Ref: VAT68 PDF, 107KB, 4 pages
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Use form VAT68 to transfer the VAT registration of a company changing ownership. It can be used if you are taking over a business as a going concern or changing the status of your business (eg from sole proprietor to limited company) and you wish to use the previous owner’s VAT registration number.
Related forms and guidance
VAT Notice 700/9: transfer of business as a going concern
This notice explains whether the transfer of a business should be treated as a ‘transfer of a business as a going concern’ or not.
Taking over a business and VAT registration
Use this guide to find out more about transferring an existing business and VAT registration.
VAT: application for registration (VAT1)
Use form VAT1 to register your business for VAT.
VAT: partnership details (VAT2)
Use form VAT2 to provide details of partners when you register a partnership for VAT.