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HMRC internal manual

VAT Registration

HM Revenue & Customs
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Transfers of going concerns (TOGC): VAT registration: disposal of certain assets

For further registration information on the disposal of certain assets, see VATREG39000.

As there is no threshold for registration under Schedule 3A, the transferee of the business will become registerable as soon as he makes, or forms an intention to make, relevant supplies, regardless of the transferor’s turnover.