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VATREG30100 | Transfers of going concerns (TOGCs): reallocation of VAT registration number (VAT 68 action): conditions of reallocation

From HM Revenue & Customs · VAT Registration

The following conditions should be met as both a matter of law and policy before reallocation can be allowed.

  • A TOGC must have taken place.

  • A VAT 68 must have been completed correctly by all parties.

  • The transferor must not have already deregistered.

  • The transferee must not already be registered.

  • Where the transferor is a corporate body, it must not have been dissolved before the VAT 68 was signed.

  • A group registration must not be involved.

  • The transferor must be neither liable nor eligible to remain VAT-registered following the transfer.