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  3. Business tax
HMRC internal manual

VAT Registration

From:
HM Revenue & Customs
Published
6 May 2016
Updated:
13 May 2025 - See all updates
  1. Back to contents
  2. VATREG35000

VATREG35600 - Changes affecting registration: changes involving deregistration: contents

  1. VATREG35630
    Introduction
  2. VATREG35650
    Sale of business
  3. VATREG35700
    Death, insolvency or incapacity of a taxable person
  4. VATREG35750
    Conversion of business into an incorporated company
  5. VATREG35800
    Conversion of incorporated company into partnership or sole proprietorship
  6. VATREG35850
    Sole proprietor takes one or more persons into partnership
  7. VATREG35900
    Partnership ceases to exist - former partner becomes sole proprietor
  8. VATREG35920
    Changes in the name or status of an incorporated company
  9. VATREG35930
    Transfer of business from one incorporated company to another
  10. VATREG35940
    Other changes involving deregistration
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