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Can you transfer VAT & PAYE ref numbers.

Can you transfer VAT & PAYE ref numbers to a new legal entity?

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I have a call this week with a prospective client. They are an Irish limited company that has a UK VAT number and PAYE registration. However, they would like to set up a limited company in the UK and operate that as a subsidiary of the Irish company. 

Can their existing VAT and PAYE numbers be transferred to the new legal entity? 

I hope not as I think it would be easier to set up new registrations in a new limited company. 

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Oaklea
By Chris.Mann
07th Oct 2019 11:55

Vat registration, yes - https://www.gov.uk/vat-registration/transfer-registration

Paye acccounts office reference number. I believe that this is unique to the legal entity in question and can't be transferred.

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Replying to Chris.Mann:
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By Wanderer
07th Oct 2019 12:37

Chris.Mann wrote:

Paye acccounts office reference number. I believe that this is unique to the legal entity in question and can't be transferred.

PAYE CAN in fact be transferred under either the 'merger' or 'succession' rules.

Personally I'd set up new schemes for both, much less hassle.

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Caroline
By accountantccole
07th Oct 2019 12:15

What Chris says but I would always advise a new VAT no, just in case there are any "skeletons" in the old co's past

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RLI
By lionofludesch
07th Oct 2019 13:43

No problems doing it.

Whether it's advisable is a different matter.

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By JDBENJAMIN
07th Oct 2019 14:24

In the past when I have seen transfer cases of PAYE and VAT numbers, there have always been big complications. Ignorant clients tend to think it is simpler to transfer them, while we know that the opposite is the case.

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