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  1. Home
  2. Money
  3. Business tax
HMRC internal manual

VAT Registration

From:
HM Revenue & Customs
Published
6 May 2016
Updated:
13 May 2025 - See all updates
  1. Back to contents

VATREG29000 - Transfers of going concerns (TOGCs): contents

  1. VATREG29050
    What is a TOGC?
  2. VATREG29100
    VAT registration: contents
  3. VATREG29500
    Exception to and exemption from registration
  4. VATREG29550
    Successive TOGCs
  5. VATREG29600
    Registration avoidance using successive transfers
  6. VATREG29700
    Reallocating the registration number: contents
  7. VATREG30400
    Belated notification of TOGC
  8. VATREG30450
    Outstanding tribunal appeals
  9. VATREG30500
    Accounting schemes
  10. VATREG30550
    Option to tax
  11. VATREG30600
    Transfer of stocks and assets
  12. VATREG30650
    Retention of records
  13. VATREG30700
    Record-keeping obligations
  14. VATREG30750
    Issuing a direction
  15. VATREG30800
    Failure to observe record-keeping obligations
  16. VATREG30850
    Penalties for failure to observe record-keeping obligations
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