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HMRC internal manual

VAT Traders’ Records Manual

Invoices bearing superseded VAT numbers: Background

It is quite common for the VAT register to be corrected and it may become necessary to amend a trader’s VAT registration number or cancel any incorrectly obtained VAT registration. This can happen where, for example:

  • there has been a change in the legal ownership of the business (for example, a sole proprietor has taken on one or more partners to run a business);
  • a sole proprietor or partnership has incorrectly obtained more than one VAT registration;
  • traders take over a business, do not notify their liability to be registered, and carry on using the VAT registration number of the previous owner;
  • a separately registered corporate body is allowed group treatment and, in consequence, loses its own VAT registration number, or
  • a corporate body leaves a VAT group.

This list is not exhaustive.