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HMRC internal manual

VAT Groups

Applications for VAT group treatment: reallocation of registration numbers

Reallocation of a Group’s VAT number is not permitted.

If a trader requests that he be allowed to retain his old ‘single’ number on formation of a group or that he be allowed to retain the group number on disbandment of the group on the grounds that the costs of printing new stationery will cause difficulties, we can only offer him the option of continuing to use his old stationery until it is all used up. You can find more information on this in guidance V1-24A Trader’s records.

There is no right of appeal against a refusal by this department to reallocate a VAT registration number. This stance was upheld by the Tribunal in the case of L Reich & Sons Ltd: LON H/74/34, May 1974 (97).