Register for VAT
Transfer your registration
You can transfer a VAT registration if there’s a change of business ownership or legal status.
For example, if:
- you take over a company and want to keep using its VAT number
- your business changes from a partnership to a sole trader
This means the business will keep the same VAT number.
Apply for a transfer
If you’re changing the legal status of your business
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Print, fill in and post form VAT68 to HM Revenue and Customs (HMRC).
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Wait for HMRC to confirm your transfer - it usually takes 3 weeks.
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Once your transfer is confirmed, register for VAT.
If you’re buying a business
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You and your seller must complete form VAT68 - print, fill and post the form to HMRC.
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Wait for HMRC to confirm your transfer - it usually takes 3 weeks.
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Once your transfer is confirmed, register for VAT.
What happens next
If you’re selling your business:
- cancel your accountant’s access to your VAT online account - for example if you authorised them to deal with your VAT
- cancel any direct debits on your VAT online account
You must also give your records to the buyer if you’re passing on your VAT number.
If you’re buying a business:
- contact HMRC within 21 days of the transfer application if you want to keep the seller’s accountant
- replace any self-billing arrangements with new ones
- set up new direct debits on your VAT online account
If you prefer to get a new VAT number
If you want to get a new VAT number rather than keeping the existing one, you need to cancel the existing VAT registration and register for VAT again.