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HMRC internal manual

VAT Registration

From
HM Revenue & Customs
Updated
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Transfers of going concerns (TOGC): VAT registration: EDR

We will not normally allow the EDR to be backdated beyond the date of transfer unless the transferee was eligible to register at that earlier time for other supplies. The intention to undertake a TOGC does confer intending trader status on the transferee. However, a transferee can make an advance notification of the transfer: see VATREG18350.