Request transfer of a VAT registration number

Ask HM Revenue and Customs to transfer the VAT registration of a company that's changing ownership using form VAT68.


Request for transfer of a registration number (VAT68)

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Use form VAT68 to ask HM Revenue and Customs to transfer the VAT registration of a company changing ownership.

You can use the form if you’re taking over a business as a going concern or changing the status of your business (for example, 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.

Published 4 April 2014
Last updated 22 June 2021 + show all updates
  1. The VAT68 form has been updated with a new return address.

  2. Added translation