HMRC internal manual

VAT Registration

Effective Date of Registration (EDR): EDR for transfers of going concerns


  • a TOGC has been effected, and
  • it has been established that the new trader is liable to be registered from that date

the date of registration of the new trader will be the date of transfer.

However, where the VAT number is transferred under VAT 68 procedure, the EDR of the registration number will remain as originally registered.

Please refer to VATREG29000 for further information on TOGCs.