Changes affecting registration: changes involving deregistration: transfer of business from one incorporated company to another
When one company is wound up and another company is incorporated to carry on the business
- the registration of the old company must be cancelled, and
- the registration of the new company effected
in accordance with the normal rules covering TOGC in VATREG29000.
Unless a specific request for reallocation of the existing VAT registration number has been approved, you should allocate a new registration number even where the old and new companies bear the same name.