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HMRC internal manual

VAT Groups

Divisional registration: retention of registration number

Where a corporate body, which is registered as a single registration applies for divisional registration, it may be allowed to retain its original VAT registration number. The original registration number will then become the VAT registration number of one of the divisions and changes to the registration details will need to be made using a VAT12. This is not a TOGC and VAT68 action is not necessary. You need to be aware that:

  • a transfer between divisions of the same corporate body is not a TOGC; but
  • a transfer of a division or part of a division to another person may be a TOGC and subject to the normal rules; or
  • a transfer of a business from another person into a division may be a TOGC and subject to the normal rules.