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Posted Fri, 22 Apr 2022 06:09:23 GMT by DP
Hello everyone, I have a question about a planned change of the legal entity for a business. The company is non UK based but registered for VAT in the UK. There is a plan to change the current legal entity from a partnership to a limited company. The VAT Number in the country where the company is based stays the same upon changing the legal entity. What is there to do in order to tell HMRC about of the change. Is there a deregistration of the previous company and registration of the new company required or can the current UK VAT Number be obtained by the new legal entity. Thank you in advance for your help regarding this matter. Kind regards DP
Posted Mon, 25 Apr 2022 10:12:07 GMT by HMRC Admin 17

You have a choice as to whether you want to deregister the partnership and reregister the limited company with
a new VAT number or you can also do a change of legal entity and keep the same VAT number.

You would need to tell HMRC of this change so please see the guidance below regarding how you would do this:

VAT registration     .

Thank you.

Posted Wed, 05 Oct 2022 08:26:28 GMT by Patrycja M.
Hi, I have a question related to this topic. Is it currently possible to carry out a change of legal entity and keep the same VAT number online? Or only by sending VAT68 and VAT1 applications by post? With the online deregistration of a company connected to the MTD, it is no longer possible to mark a change of legal entity. Is it possible to do this via the online VAT UK registration form?
Posted Fri, 07 Oct 2022 13:34:35 GMT by HMRC Admin 19

If you are changing the legal entity of the business then this needs to be done by sending in a paper VAT1 and a paper VAT68.

Thank you.

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