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HMRC internal manual

VAT Registration

Transfers of going concerns (TOGCs): reallocation of VAT registration number (VAT 68 action): registration and deregistration

Regulation 6(1) states that the registration of the transferor is to be cancelled and the transferee is to be registered, but with the VAT number of the transferor.

Regulation 6(2) provides that the receipt of a VAT 68 is satisfactory notification of deregistration of the transferor.