Form

Request transfer of a VAT registration number

You can ask HMRC to transfer the VAT registration of a company that's changing ownership by completing VAT registration and form VAT68.

• From: HM Revenue & Customs
• Published: 4 April 2014
• Last updated: 7 July 2025 — See all updates

Documents

Request for transfer of a registration number (VAT68)

Ref: VAT68

PDF, 208 KB, 4 pages

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Details

You can request transfer of a VAT registration number if you’re:

• taking over a company and wish to use the previous owner’s VAT registration number
• changing the status of your business (for example, from sole proprietor to limited company)

You can ask HMRC to transfer the VAT registration of a company changing ownership by completing both:

• an application for VAT registration
• form VAT68

Where to send the form

You can send completed VAT68 forms:

• by email to btc.changeoflegalentity@hmrc.gov.uk, using the VAT registration service (VRS) number as the subject heading
• to the postal address on the form

Published 4 April 2014

Last updated 7 July 2025 + show all updates

1. 7 July 2025

   The 'Where to send the form' section has been updated with a new email address.

2. 15 May 2025

   Information added to confirm an application for VAT registration should be completed.

3. 22 June 2021

   The VAT68 form has been updated with a new return address.

4. 4 April 2014

   Added translation