I am buying a VAT registered business and want to take on their VAT Registration Number. The previous 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 provide the information online?
You can do this online.
When you register for VAT you will be asked to provide details of the business you are buying. When HMRC receive the VAT 68 from the previous owner your registration application can be processed.