VAT and Transfer of a going concern (TOGC)

Hello, We are going to setup a new company (and also submit a VAT registration application as soon as possible after company formation). We are looking to purchase into the company a business as a "Transfer of a going concern (TOGC)" transaction (so no VAT payable on any of the deal). Before we proceed with the purchase do we need to have a live VAT number for the transaction to qualify for "Transfer of a going concern (TOGC)" VAT rules? Or is it ok to apply the rules and tax treatment with a pending VAT registration application? RH

Hi,
The guidance states:
Where the seller of the business or part of the business is registered for VAT, the buyer must be one of the following:
Registered for VAT
At the date of the transfer be required to be registered for VAT because all of the conditions for compulsory registration are met.
Accepted for voluntary registration and the voluntary registration must be in place at the time that the transaction occurs, it is not enough to apply afterwards for backdated registration
Please see below:
2. How to apply the TOGC rules.
Thank you.
 

I just had a look at the online VAT registration form. One of the questions is "Why do you want to register the business for VAT?" - I selected "It's taking over a VAT registered business as a Transfer of Going Concern". The next question is "What date did the transfer of business take place?" with a note saying "The date must match the previous owner of the business gave us". This has caused me confusion. The rules say I need the VAT in order to to qualify for the TOGC VAT rules but this question makes it sound like I should first transfer (buy) the business and then apply for the VAT registration. Please advise. Note: the following question is "Do you want to keep the existing VAT registration number?" - We'll be selecting "No" for this. The reason I mention this now is so that I don't get a response stating I must have selected the wrong option.

Hi,
You will not need to apply for the VAT number after the btransfer takes place but you will need to state the date that this btransfer takes place on.
If the seller is cancelling their VAT registeration number as a consequence of the TOGC then we would normally expect their cancellation date to match the date that you select on your Registration application..
As you are not taking on the previous VAT number please select No to this option.
Thank you.

The date of transfer is relying upon the issuance of a VAT number by HMRC - as soon as HMRC provide a VAT number we can proceed with the transfer - there's no way of knowing this date in advance - based on this, what date do you suggest we enter? I'm not sure if the seller will be cancelling their VAT number on the same date as transfer (we're only buying the assets from the company, not the company itself).