Summary
- You can ask HMRC to transfer the VAT registration number of a company that is changing ownership or legal status by completing both a VAT registration application and form VAT68. This keeps the same VAT number, ensuring continuity for suppliers and customers. [gov.uk]
- Transfer is available when taking over a business as a going concern (e.g. sole proprietor to limited company). Once allowed, the transfer is irrevocable, and the new owner becomes liable for any outstanding VAT from the previous owner’s registration under legally binding conditions. [gov.uk], [assets.pub…ice.gov.uk]
- Completed VAT68 forms can be submitted by email to [email protected] (using the VRS number as subject) or by post. The guidance was last updated on 7 July 2025 with a new email address and return address. [gov.uk]
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