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HMRC internal manual

VAT Registration

From
HM Revenue & Customs
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Transfers of going concerns (TOGCs): reallocation of VAT registration number (VAT 68 action): legal provisions

The legal provisions for the transferee taking over the VAT registration number of the transferor can be found in the VAT Act 1994, section 49(2) and VAT Regulations 1995, regulation 6.

These provide that the Commissioners may permit the transferee to take over the registration number of the transferor subject to certain obligations and conditions.

Regulation 6(1)(b) provides that only registrations under the VAT Act 1994, Schedule 1 or Schedule 1A may be transferred in this way.