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.

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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:

Where to send the form

You can send completed VAT68 forms:

  • by email to [email protected], using the VAT registration service (VRS) number as the subject heading
  • to the postal address on the form

Updates to this page

Published 4 April 2014
Last updated 15 May 2025 show all updates
  1. Information added to confirm an application for VAT registration should be completed.

  2. »Ê¹ÚÌåÓýapp VAT68 form has been updated with a new return address.

  3. Added translation

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