SolvedVATREG30300 | Transfers of going concerns (TOGCs): reallocation of VAT registration number (VAT 68 action): divisional registrations
From HM Revenue & Customs · VAT Registration
Where a TOGC involves a divisional registration, please also refer VGROUPS09850. (External users can see this guidance at http://www.hmrc.gov.uk/manuals/vgroups/VGROUPS09000.htm).