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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): other considerations

VATREG30250 | Transfers of going concerns (TOGCs): reallocation of VAT registration number (VAT 68 action): other considerations

From HM Revenue & Customs · VAT Registration

VATREG35000 and VATREG35050 also apply where there is a reallocation of VAT number.

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