Guide to Transferring VAT Registration Numbers: Updated Form and Important Considerations

• Businesses can request a VAT registration number transfer when taking over a company or changing business status.
• Form VAT68 is used for transferring a VAT registration number.
• The buying entity must complete an application for VAT registration and form VAT68.
• Form VAT68 can be submitted via email or postal mail to HMRC.
• The update includes confirming that an application for VAT registration should be completed.
• Care is needed with Transfer Of a Going Concern rules due to potential VAT issues.
• It is usually advised not to transfer a VAT number to avoid inheriting the previous owner’s tax history and issues.

Source: marcusward.co

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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