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HMRC internal manual

VAT Registration

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.