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Where a corporate body, which is registered as a single registration applies for divisional registration, it may be allowed to retain its original VAT registration number. »Ê¹ÚÌåÓýapp original registration number will then become the VAT registration number of one of the divisions and changes to the registration details will need to be made using a VAT12. This is not a TOGC and VAT68 action is not necessary. You need to be aware that:

• a transfer between divisions of the same corporate body is not a TOGC; but
• a transfer of a division or part of a division to another person may be a TOGC and subject to the normal rules; or
• a transfer of a business from another person into a division may be a TOGC and subject to the normal rules.