Register for VAT
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
Changing the legal status of your business
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™):
- print, fill in and post form VAT68 to HM Revenue and Customs (HMRC)
- register for VAT
You can check the progress of your application.
Buying a business
To transfer the VAT registration number:
- you and your seller must complete form VAT68 - print, fill in and post the form to HMRC
- register for VAT
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 numberÂ
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.