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HMRC internal manual

VAT Traders’ Records Manual

HM Revenue & Customs
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Other Invoicing arrangements: Self-billing: Transfer of a going concern

Where a business is transferred as a going concern, any self billing arrangements in place cease to have effect from the date of transfer. If the new owners of the business wish to use self-billing they will need to agree this with their customers/suppliers. New self-billing agreements should be drawn up, formally establishing the new arrangement.