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

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.