VAT transfer

Dear HMRC, I have a company selling products via Amazon FBA in UK. I have a friend who Amazon store was closed, and he stop doing his buissiness in UK. Does my friends can transfer his VAT to me? What documents we need to prepair for completing the transfer?

You are already VAT registered, so your friend cannot transfer their VAT number to you. You cannot have more than one VAT number per entity, so you could set up a new company and that could take over your friends VAT number. If you take over a VAT number you also take on any history of that number, so if your friend has VAT debts or has made errors and HMRC later discover these errors, then it is you that will be liable, not your friend.

Hi,

You can find guidance on the conditions which would need to be applied for dealing with a transfer of a going concern here:

Transfer a business as a going concern (VAT Notice 700/9)

Thank you.