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HMRC internal manual

VAT Registration

From
HM Revenue & Customs
Updated
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Transfers of going concerns (TOGC): issuing a direction

A copy of the direction can be found in VATREG47100.

You should ensure that the issue of a direction will not prejudice subsequent verification or calculation of the EDR of the transferee.

The direction stipulates that the transferee must extract from the records any information necessary to meet their VAT requirements. You must confirm that the records of the pre-transfer period will be made available, if required, and that any change in location will be advised by the transferor. It is important that the transferee has subsequent access to the records so that they may be produced if requested by the Commissioners.

File a copy of the direction in both traders’ folders.