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HMRC internal manual

VAT Registration

Appendix: specimen letter - reminder of legal obligations in respect of records


*1 [I understand that you have transferred all or part of your business as a going concern to [name of transferee].]

*2 [I understand that all or part of the business of [name of transferor] has been transferred to you as a going concern.]

Where there is a transfer of a going concern which includes a transfer of the VAT registration number, the transferor (seller) must give the transferee (buyer) the records relating to the business.

Responsibility for retaining those records then lies with the transferee.

The transferor may ask us for permission to retain the records. If we accept this request, we will expect the transferor to provide the transferee with copies of any information which would allow the transferee to comply with his duties under the VAT Act 1994, for example, to determine his liability to register for VAT.


*1: Use for letter to transferor

*2: Use for letter to transferee