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

When and how to account for VAT when you transfer a business as a going concern (TOGC).

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This section deals with the special rules which apply to a transfer of a business so that the transfer of some, or all of the assets, should be treated as a TOGC and not as a taxable supply.

Requirements

If all conditions listed in this section and paragraph 1.4 are met, the transfer of the assets of the business is a TOGC and you, as the seller, must not charge VAT. Paragraph 2.4 explains whether you need to charge tax on the transfer of premises.

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

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