Transfer your VAT registration

You can transfer a VAT registration number if there바카라 사이트™s a change of business ownership or legal status.

For example, if:

  • you take over a company and want to keep using its VAT registration number
  • your business changes from a partnership to a sole trader

This means the business will keep the same VAT registration number.

Apply for a transfer

To transfer your VAT registration number when the legal status of your business changes (also known as a 바카라 사이트˜change of legal entity바카라 사이트™):

You can check the progress of your application.

Buying a business

To transfer the VAT registration number:

HMRC will treat the form VAT68 as the seller바카라 사이트™s cancellation and transfer to you. They do not need to fill in form VAT7.

You can check the progress of your application.

What happens next

If you바카라 사이트™re selling your business:

  • cancel your accountant바카라 사이트™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 you바카라 사이트™re passing on your VAT number.

If you바카라 사이트™re buying a business:

  • contact HMRC within 21 days of the transfer application if you want to keep the seller바카라 사이트™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.