I am selling a VAT registered business and the new owner wants to take on my VAT Registration Number. The new owner of the business is sending HM Revenue and Customs (HMRC) a paper VAT 68. Do I have to complete a paper VAT 68 or can I give the information online?
You can do this online using the 'Change registration details' service.
You will be asked to provide the new owner's details. When HMRC receive the VAT 68 from the new owner your request will be processed.