Register for VAT
Transfer your registration
You can transfer a VAT registration number if there’s a change of business ownership or legal status.
For example, if:
- you take over a company and want to keep using its VAT registration number
- your business changes from a partnership to a sole trader
This means the business will keep the same VAT registration number.
Apply for a transfer
Changing the legal status of your business
To transfer your VAT registration number when the legal status of your business changes (also known as a ‘change of legal entity’):
- print, fill in and post form VAT68 to HM Revenue and Customs (HMRC)
- register for VAT
You can check the progress of your application.
Buying a business
To transfer the VAT registration number:
- you and your seller must complete form VAT68 - print, fill in and post the form to HMRC
- register for VAT
HMRC will treat the form VAT68 as the seller’s cancellation and transfer to you. They do not need to fill in form VAT7.
You can check the progress of your application.
What happens next
If you’re selling your business:
- cancel your accountant’s access to your VAT online account - for example if you authorised them to deal with your VAT
- cancel any direct debits on your VAT online account
You must also give your records to the buyer if you’re passing on your VAT number.
If you’re buying a business:
- contact HMRC within 21 days of the transfer application if you want to keep the seller’s accountant
- replace any self-billing arrangements with new ones
- set up new direct debits on your VAT online account
If you prefer to get a new VAT number
If you want to get a new VAT number rather than keeping the existing one, you need to cancel the existing VAT registration and register for VAT again.