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HMRC internal manual

VAT Input Tax

How to treat input tax: transfer of a business as a going concern (TOGC)

The seller of a business can submit a claim for deregistration expenses where:

  • a business is transferred as a going concern (TOGC); and
  • the VAT registration number is retained by the purchaser of the business.

The claim is to be submitted in the usual manner on Form VAT 427 - see VIT32000.