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VAT registration

VAT registration

My client has a sole trader business and prepares VAT returns.

He has just bought a second business (also a sole trader) and this will need to register from day one due to the previous owners high turnover.

Does my client send in another VAT registration form to get a new number or just advise the VAT office of the additional activities (unrelated) and put the figures on the other return?

One further issue is that the original business may be sold (and if so it would be before 5 April 2008).


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07th Jan 2008 20:02

1 VAT registration
It is the person that is VAT registered not the business, so there will be just one VAT registration.

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07th Jan 2008 20:38

VAT registrations

Does the acquired business have an existing VAT number ? The VAT number comes with the business

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By Anonymous
08th Jan 2008 09:54

Transfering a VAT number...
As has already been said it is the Person that is VAT registered and not the business. So a sole trader can have seven businesses and only one VAT number.

If the new business your client has bought is already registered they don't have to take the VAT number, and in general I'd advise against taking the old VAT registration because it makes the new owner responsible for the any VAT that may be discovered for the period relating to purchase of the new business.


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