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Backdate VAT Registration Transfer

Transfer VAT Registration from Sole Trade to Partnership

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Client's business changed from a sole trade to a partnership with his wife in late 2020.  The sole trade had been voluntary registered for VAT.  Is it now possible to backdate the transfer of the VAT registration?

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Jason Croke
By Jason Croke
05th Oct 2021 15:28

How has the client been filing VAT returns since the change to partnership? Presumably they've continued to file the sole trader VAT returns - if so - those returns are technically filed by the wrong person as the sole trader no longer exists and so you need to get HMRC to backdate the transfer of the VAT number, so a VAT1 registration form (for the Partnership), a VAT2 partnership name form and a VAT68 Transfer VAT number form, using the historical dates. Can also do this online but HMRC may have queries once submitted.

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Replying to Jason Croke:
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By Peter Anderson
05th Oct 2021 15:45

Yes, it looks like they continued to file returns. Thanks for the advice.

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By Wanderer
05th Oct 2021 15:40

IF all VAT has been paid & accounted for some may suggest just completing the transfer paper work from a current date.

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