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.
Documents
Details
You can request transfer of a VAT registration number if you鈥檙e:
- taking over a company and wish to use the previous owner鈥檚 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聽[email protected],聽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
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Information added to confirm an application for VAT registration should be completed.
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The VAT68 form has been updated with a new return address.
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Added translation