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HMRC letter codes · VAT

VAT68Transferring a VAT registration

Last reviewed 14 October 2026 · How Tax Letters checks its facts

In short

For the VAT68, GOV.UK says you can transfer a VAT registration number if there is a change of business ownership or legal status, and the business keeps the same VAT registration number.

“You can transfer a VAT registration number if there’s a change of business ownership or legal status. … This means the business will keep the same VAT registration number.”

GOV.UK: Register for VAT, Transfer your VAT registration · checked 14 October 2026

Information, not advice: this page reports what HMRC, GOV.UK and the bodies named publish about VAT68. Each fact has its source and the day it was checked beside it.

What it asks

GOV.UK says that to transfer your VAT registration number when the legal status of your business changes, you print, fill in and post form VAT68 to HMRC, and register for VAT using the new 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 using the new legal status of your business”

GOV.UK: Register for VAT, Transfer your VAT registration · checked 14 October 2026

GOV.UK says that to transfer the VAT registration number when buying a business, you and your seller must complete form VAT68 and you register for VAT as the new business owner, and that HMRC will treat the form VAT68 as the seller’s cancellation and transfer to you.

“you and your seller must complete form VAT68 - print, fill in and post the form to HMRC … register for VAT as the new business owner … HMRC will treat the form VAT68 as the seller’s cancellation and transfer to you.”

GOV.UK: Register for VAT, Transfer your VAT registration · checked 14 October 2026

Time limits and rules

GOV.UK's changing-details section says you must tell HMRC within 21 days if you take over the VAT responsibilities of someone who has died or is ill and unable to manage their own affairs, and to do both of the following: register for VAT online and fill in and post form VAT68.

“You must tell HMRC within 21 days if you take over the VAT responsibilities of someone who has died or is ill and unable to manage their own affairs. … do both of the following: … register for VAT online … fill in and post form VAT68”

GOV.UK: Register for VAT, Changing your VAT details · checked 14 October 2026

How to send it or apply

After you apply to transfer a VAT registration number, GOV.UK says you can check the progress of your application. This is in the section that names form VAT68.

“You can check the progress of your application.”

GOV.UK: Register for VAT, Transfer your VAT registration · checked 14 October 2026

Free help and HMRC contacts

For questions about the VAT68, HMRC's VAT helpline (GOV.UK) is 0300 200 3700, Monday to Friday, 8am to 6pm. GOV.UK says to call only if you cannot find the answer using the online guidance or services, and has a “Find out about call charges” link.

“Only call HMRC if you cannot find an answer to your VAT question using our online guidance or services. … Telephone: 0300 200 3700 … Opening times: Monday to Friday, 8am to 6pm. … Find out about call charges”

GOV.UK: VAT: general enquiries · checked 14 October 2026

Free help first

These routes are described by GOV.UK, TaxAid and Citizens Advice themselves.

  • HMRC's extra supportHMRC offers extra support if your health condition or personal circumstances make it difficult to contact HMRC, for example a mental health condition, financial hardship or being treated in hospital.
  • Someone to deal with HMRC for youYou can authorise a friend, relative or voluntary organisation to talk to HMRC for you and help you fill in forms.
  • TaxAidTaxAid helps people with tax problems who cannot pay for advice. Tax Help for Older People merged with TaxAid in July 2025.
  • Citizens AdviceCitizens Advice gives confidential advice online, over the phone and in person, for free.