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Official guidance
VAT Registration

VATREG29700 · Transfers of going concerns (TOGCs): reallocation of VAT registration number (VAT 68 action)

  • VATREG29750 · Introduction
  • VATREG29800 · Legal provisions
  • VATREG29850 · VAT 68
  • VATREG29900 · Registration and deregistration
  • VATREG29950 · Accounting for tax
  • VATREG30000 · Responsibilities of the transferee
  • VATREG30050 · Responsibilities of the transferor
  • VATREG30100 · Conditions of reallocation
  • VATREG30150 · Policy responsibility for assessments and penalties
  • VATREG30200 · Appeals against refusal to reallocate
  • VATREG30250 · Other considerations
  • VATREG30300 · Divisional registrations
  1. Transfers of going concerns (TOGCs): contents
  2. Transfers of going concerns (TOGCs): reallocation of VAT registration number (VAT 68 action): contents

VATREG29700 | Transfers of going concerns (TOGCs): reallocation of VAT registration number (VAT 68 action): contents

From HM Revenue & Customs · VAT Registration

Contents12 entries

  1. VATREG29750Transfers of going concerns (TOGCs): reallocation of VAT registration number (VAT 68 action): introduction
  2. VATREG29800Transfers of going concerns (TOGCs): reallocation of VAT registration number (VAT 68 action): legal provisions
  3. VATREG29850Transfers of going concerns (TOGCs): reallocation of VAT registration number (VAT 68 action): VAT 68
  4. VATREG29900Transfers of going concerns (TOGCs): reallocation of VAT registration number (VAT 68 action): registration and deregistration
  5. VATREG29950Transfers of going concerns (TOGCs): reallocation of VAT registration number (VAT 68 action): accounting for tax
  6. VATREG30000Transfers of going concerns (TOGCs): reallocation of VAT registration number (VAT 68 action): responsibilities of the transferee
  7. VATREG30050Transfers of going concerns (TOGCs): reallocation of VAT registration number (VAT 68 action): responsibilities of the transferor
  8. VATREG30100Transfers of going concerns (TOGCs): reallocation of VAT registration number (VAT 68 action): conditions of reallocation
  9. VATREG30150Transfers of going concerns (TOGCs): reallocation of VAT registration number (VAT 68 action): policy responsibility for assessments and penalties
  10. VATREG30200Transfers of going concerns (TOGCs): reallocation of VAT registration number (VAT 68 action): appeals against refusal to reallocate
  11. VATREG30250Transfers of going concerns (TOGCs): reallocation of VAT registration number (VAT 68 action): other considerations
  12. VATREG30300Transfers of going concerns (TOGCs): reallocation of VAT registration number (VAT 68 action): divisional registrations
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