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