Business tax – form

VAT: request for transfer of a registration number (VAT68)

Use form VAT68 to transfer the VAT registration of a company that is changing ownership.

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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.

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.