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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): reallocation of VAT registration number (VAT 68 action): contents
  2. Transfers of going concerns (TOGCs): reallocation of VAT registration number (VAT 68 action): policy responsibility for assessments and penalties

VATREG30150 | Transfers of going concerns (TOGCs): reallocation of VAT registration number (VAT 68 action): policy responsibility for assessments and penalties

From HM Revenue & Customs · VAT Registration

Policy for assessments and penalties lies with the Tax Administration, Litigation and Advice team. Information on the team and how to consult them for advice can be found here.

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