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  • Documents - Transferring VAT number cover letter
    Transferring VAT number cover letterIf you acquire the trade and assets of a business as a transfer of a going concern (TOGC), you can apply to keep a pre-existing VAT registration number.TOGCWhen you buy a business as a TOGC you have the option of taking over the existing VAT number as well. You do this by completing a Form VAT68 and submitting it to HMRC, along with the VAT1 application for VAT registration. The previous owner must not submit a VAT7 application for deregistration. Once the transfer of the...
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