Transfer of VAT number from sole trader to limited

VAT number transfer

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I requested HMRC transfer of a VAT number from sole trader to limited company online back on 1st October 2023.

My client and I received the orginal standard letter for "further checks" soon afterwards.

However, I was expecting a further reply by 15th December 2023 but still heard nothing about the transfer taking place.


In the meantime, I have deregistered my sole trader which I feel now was the wrong thing to do.

Considering the next VAT quarter will end on 31st December 2023, what can I do to find out the status of the process and file a VAT return for the December quarter, ideally online?


UPDATE: Just filed chasing requested with VRS number but this has been rejected.

Replies (2)

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By Jason Croke
29th Dec 2023 23:15

Why would you deregister the sole trader when you asked HMRC to transfer number to Newco?

Although as it takes HMRC about 9 months to transfer a VAT number, so it is best to simply apply for an entirely new VAT number as the Newco, and deregister the sole trader.

So have you applied for a new VAT number for Newco as yet? Until HMRC process the transfer in September 2024, it looks like your client has no VAT number for their sole trader or their how indeed can client file a return?

Never a good idea in general to transfer VAT numbers unless some compelling reason to do so, plus potential to reset VAT turnover clock when incorporating (depending on the precise facts of the situation).

Presumably the client still has to file their final return as sole trader, the December qtr, but depends when you asked to be deregistered from.

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By lionofludesch
30th Dec 2023 07:42

I agree with everything Jason says there.

Having deregistered your sole trader, there is no longer a VAT number to transfer to the company and your VAT68 application has died.

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