VATREG30000 | Transfers of going concerns (TOGCs): reallocation of VAT registration number (VAT 68 action): responsibilities of the transferee

The transferee takes over responsibility for any tax returns outstanding or tax credits accrued before the transfer.

Return declarations made by the transferor are to be treated as having been made by the transferee.

The transferee may be assessed for errors made by the transferor prior to the TOGC, including any related interest.

The transferee is not liable for any penalty, raised (either before or after the transfer) under VAT Act 1994, sections 59 to 70 for actions by the transferor.

The transferee can be liable for any interest due on errors made by the transferor, assessed against the transferee which come to light after the TOGC.