Select the fillable fields and add the requested information. A straightforward process avoiding the idiotic situation of "waiting for VAT number" for the new entity - just use the old VAT number : a very smooth transition. This was the first attempt at. Application for repayment of VAT paid on goods (including animals) at a point of entry into this State by a consignee (or by a consignee’s declarant / representative), should be made on a VAT 3 return, where payment of such VAT is made. HMRC seem to be taking months to deal with this and it's causing issues for clients. 2. 2. Once you have completed and signed the form,. your latest annual adjustment calculation. Today our lab has published two papers. 19th Sep 2018 16:04 -AT-inforubina wrote: Hi I filed the normal VAT return of sole trader for 31/08/2018. No software installation. A TOGC takes place when the assets of any business are transferred from one person (transferor) to another (transferee). Cmo descargar Desde IntercambiosVirtuales - Foro de Ayuda IntercambiosvirtualeS. Use form VAT2 to provide details of all partners if you’re registering a partnership for VAT. Download. To fill out the VAT1614H form, follow the steps below: 1. If you want to keep the previous owner’s VAT Registration Number, you must send a completed form ‘VAT68 Request for transfer of a registration number’, which must be signed by both the old and new owners, with this application form. If you do keep the VAT number, you and the previous owner must also complete form VAT68 MAN. The following are some examples: the assets are bought by another person. 2. 3. UK. Pwysig Mae’n rhaid i chi lenwi’r ffurflen hon os ydych am gadw rhif cofrestru’r perchennog blaenorol. PDF. If you have had rejections in the past then check that the SIC code/business description you use. Can the new entity applying to take on the VAT number continue to use the VAT number on its invoices, or does it have to go down the 'vat number applied for, vat invoice to follow' route?Hier sind diese Teile erklärt: Formular VAT68 muss ausgefüllt werden, wenn der Verkäufer und Käufer eines Unternehmens eine Umsatzsteuer-Identifikationsnummer beantragen möchten. ,Ph. Complete VAT1 Application For Registration. When you do a VAT registration online, it asks if this is a ToGC, it then presents you with slightly different questions around the existing business, do you want to transfer number, etc. Yes, it looks like they continued to file returns. Your full name. Type text, add images, blackout confidential details, add comments, highlights and more. An option to tax was disapplied where the parties to a transaction were connected and either party was unable to take full recovery of input tax. Securely download your document with other editable templates, any time, with PDFfiller. 10% charged on amount owed when the delay is up to 18 months. Posted by Questions. VinceCWO. If the application to register the limited company was made online and the VAT68 submitted on paper, HMRC have got massive stacks of paper VAT68 with no matching VAT1, and loads of online VAT1s with no matching VAT68. Share your form with others. Type text, add images, blackout confidential details, add comments, highlights and more. A sale of assets as part of a transfer of a business as a going concern (TOGC) is not treated as a supply of goods or services for VAT purposes, and so is. How to fill in form VAT68. Skip to schiff content. Transfer of a business as a going concern. If you do not have a user ID you. It is up to the partners to determine how the business will be run, usually by way of a partnership agreement. CONTRACTOR INFORMATION STREET AND DRIVE INSTALLATION REQUIREMENTS FOR CONTRACTOR CONSTRUCTION PROJECTS WITHIN THE CITY OF BERET 1. 150 working days if sent by post! Online is an option but only via the clients go gateway account - I think. Single-Cell Approaches to Deconvolute the Development of…Rugby Realty Co. The seller should cancel any Direct Debits on their VAT online account and you (the buyer) should set up new ones. orgIf the existing business is VAT-registered, the VAT registration can be transferred to the new company so that the existing VAT number is retained. Thanks (1) Replying to lionofludesch: By VATs-enough. The sole trade had been voluntary registered for VAT. Form VAT68 must be completed if the seller and buyer of a business want to apply to transfer a VAT registration number. A VAT 68 must have been completed correctly by all parties. In conjunction with this, we've launched TaxCalc Communications Centre, our powerful client communications management tool – plus product enhancements and timely compliance updates that will improve your. Go to the Documents tab to access merging, splitting, locking, or unlocking functions. There is also a 16 step Filter cutoff sequencer which allows for the sequencing of filter cutoff. . trader to limited company but would like to retain the same. Some changes can affect your VAT registration or mean you have to. 1 (KONTAKT) » Библиотеки и саундбанки для сэмплеров, пресеты для синтезаторов :: RuTracker. You must tell HMRC at least 14 days in advance if you’re changing your bank details. This guidance deals with the basic principles covering the Transfer of a business as a Going Concern (TOGC). 5 August 2021. Name of Supplier Date and Invoice Reference Number Amount ofSuggest you get some advice from an Accountant if you are incorporating. Presumably the trade is transferred to the remaining partner as a Transfer of Going Concern (TOGC). Đặc biệt, chính sách bảo hành ít nhất 3 tháng, đổi tra trong 3 - 7 ngàyTreth Ar Werth . 2. Client incorporated in June 2022 and we did the VAT1 and VAT68 to transfer the number. , Inc. using your VAT online account - only if you use the VAT. No software installation. It is up to the partners to determine how the business will be run, usually by way of a partnership agreement. IMPORTANT INFORMATION 1. Follow these simple guidelines to get Vat1614h completely ready for sending: Choose the form you require in the collection of legal forms. As we were advised by HMRC via phone, we should fill out forms VAT1 and VAT68 with request to transfer our VAT number from one account to another with correct business type - Limited Liability Company (NON UK company). Read through the instructions to determine which info you need to include. Our team of experienced and qualified accountants can help you with all of your accounting needs, including self-assessment tax returns, company. Use the Add New button to start a new project. Now go to question 19 – ignore questions 13 to 18. Prior to submitting, we rang VAT helpline and they said to submit asap but they were not aware of circumstances where penalties have been charged if returns and. Value Added Tax Transfer of a business as a going concern Request for transfer of a registration number Important: l You must complete this form if you want to keep the registration number of the previous owner. General partnership. Trosglwyddo busnes fel busnes byw. Jun 26, 2015. When considering whether a TOGC applies, always look at the bigger picture of the deal to decide if a business is being sold rather than individual assets. XGBX205 £2. For this purpose, you must complete the form VAT68 and the form VAT1. Follow the simple instructions below: The preparing of legal papers can be expensive and time-consuming. HMRC has published updated guidance this week on what businesses should do if they are waiting for a VAT group registration application (or other amendment to the VAT group) to be processed, and this supersedes all earlier guidance as the advice has changed for some steps. Cc⭐小雕像ddos攻击vat68美国ddos被攻击oj2fuddos攻击原理图示vqqel stock photos and editorial news pictures from Getty Images. Form VAT68 must be completed if the seller and buyer of a business want to apply to transfer a VAT registration number. Take advantage of the quick search and advanced cloud editor to create a correct Vat1 Notes. Dr Rio Sugimura had never stepped foot in Hong Kong before accepting a position at HKUMed based on the research strengths of his future colleagues. the new owner does not wish to keep your VAT registration number:PK !ð%ÂŠÊ e [Content_Types]. Your position within the company For example, Proprietor, Partner, Director If you are registering a change in Partner(s), complete form VAT2 Partnership details. Notificación de baja en el registro. November 2019. Krunoslav Gaspert. Begin by choosing Start Free Trial and, if you are a new user, establish a profile. Может есть у кого пресеты? Схема проста: конвертит тот, кто купил и выложил. Are you registering for VAT because you have: • taken over(or are about to take over) a business(or part of a business) as a going concern, or • changed(or are about to change) the legal status of a VAT registered business? A transfer of a going concern (TOGC) is where you take over a business orOur Focus Our Experience Our Advantages More Contact Us Online forms to help your business VAT 1 As a service to our clients we have provided you with some forms you. vat68 · 02-Мар-14 21:19 (спустя 40 мин. A TOGC must have taken place. the current and previous. Now, working with a Vat1 Form takes no more than 5 minutes. Die Übertragung einer Umsatzsteuer-Identifikationsnummer kann über HMRC Online-Dienste oder durch Ausfüllen des Formulars VAT68 beantragt werden. fill in form on-screen, print and post to HMRC. 4573 XGBX204. 2 3. Scottish Landfill Tax. Adhere to our simple actions to have your VAT1 Application For Registration - Hmrc Gov ready rapidly: Pick the web sample in the catalogue. You, the buyer of the business, as well as the seller of the business must notify HMRC. Details of Claim - Revenue may request sight of the plans, specifications or other documentary evidence in relation to the outlay detailed below and may inspect any buildings, structures, fixed qualifying equipment and land Suggest you get some advice from an Accountant if you are incorporating. 3. You and the previous owner must agree to the conditions and pay any outstanding VAT or input tax before the transfer date. 1 What this notice is about This notice tells you when you must register for VAT and how to do it. I would sum up the two main areas in which the two structures differ from each other as. Do you intend to complete VAT68 ? If not, no, you're wrong. The partner nominated by the partnership to receive and submit partnership returns must sign the form. These forms are available from our website, go to from the home page select ‘quick links’ and then ‘Find a Form’. G. pdf), Text File (. Generally speaking, regulation 9 can be applied to the trade of a deceased sole proprietor where it is clear that the business will be transferred to the beneficiary, or sold on as a going concern. It is an essential part of the UK's tax system and plays a crucial role in the national economy. You’ll also need to send a VAT1 form with the details of the the organisation taking over your VAT registration. You must tell HMRC at least 14 days in advance if you’re changing your bank details. there is no output tax due on the supply of the property to the. Top 6 phần mềm kế toán miễn phí được sử dụng nhiều nhất 2021. UK, remember your. Guidance and regulation Form VAT68 If the partners of the former partnership business and directors of the new limited company jointly signed form VAT68 then the old VAT number of the partnership could be carried over the the new limited company. 04. On any device & OS. If you’re an agent, use HMRC’s service dashboard to check current processing times and service levels for post and online requests. 3. Transfers can be done by post using a VAT68 form. Select the fillable fields and add the requested information. To provide. Draw your signature, type it, upload its image, or use your mobile device as a signature pad. The maximization over all. "VATREG29850: VAT68" published on by Bloomsbury Professional. 3. Find out when you can expect to receive a reply from HMRC to a query or request you've made. New PI series of the School of Biomedical Sciences #HKUMed Meet 𝘿𝙧 𝙎𝙐𝙂𝙄𝙈𝙐𝙍𝘼, 𝙍𝙞𝙤 𝙍𝙮𝙤𝙝𝙞𝙘𝙝𝙞, Assistant Professor, School of Biomedical…[Vat68] Sinotimer Rơ Le Trạng Thái Rắn Ssr-60da Rơ Le Ssr-80da DC-AC Thực Tế 3-32V Dc mới về chính hãng giá giảm xuống chỉ còn 260. Dyrektywa Parlamentu Europejskiego i Rady (UE) 2017/853 z dnia 17 maja 2017 r. A TOGC must have taken place. vat68 · 30-Мар-12 13:44 (спустя 1 день 2 часа) [Цитировать] Slesar2000 писал(а): А эти ДВД коллекции 11,12,13 и т. As there are ongoing severe delays for VAT. VAT Registration Number complete forms VAT1 and VAT68. To view the PDF forms you need Adobe Acrobat Reader (or an equivalent PDF reader) installed on your PC. HMRC VAT Registration Service Crown House Birch Street Wolverhampton West Midlands WV1 4JX. Os ydych yn prynu busnes, mae’n rhaid i chi a’ch gwerthwr lenwi ffurflen VAT68 . UK Jan 5, 2016. If you have changed your legal entity, for example, from sole. vat68 form Value Added Tax Transfer of a business as a going concernRequest for transfer of a registration number Importantly must complete this form if you want 990s. Hi. Do whatever you want with a Value Added Tax (VAT) Number Registration / Application. I have a sole trader client. COM）vaT68 videos in Video. Please delete text in bold, as appropriate, and then sign the declaration below if satisfied that it is accurate. Form. Os ydych yn newid statws cyfreithiol eich busnes, llenwch ffurflen VAT68 a ffurflen VAT1. No software installation. Cooking on GOV. the existing business must deregister following the transfer (this takes place when the VAT68 is completed); the new owner must carry on the business under the old owner’s VAT registration. 12 11 10 9. If you are transferring your VAT registration number to the new owner, complete forms VAT1 and VAT68. A user asks how to fill in form VAT68 for changing the VAT registration of a partnership to a sole trader. Why are HMRC taking so long for a VAT TOGC. however now this client is registered for MTD when I click the change registration details button it tells me I have to make changes using the new ASA account. If you're doing that, there's no problem. In the case of a limited company, where VAT was incurred before its incorporation it can be recovered on goods obtained for it, and services obtained for its benefit subject to certain. 1. Now go to Question 19 – ignore Questions 13 to 18. Click Start Free Trial and create a profile if necessary. Ask HECTOMETRE Revenue and Customs to transfer the VAT application on a company that's varying holding using form VAT68. Cómo Descargar Desde Intercambiosvirtuales - Foro De Ayuda Intercambiosvirtuale. Introduction 1. Stupidly tried online first which doesn't work and so paper forms were submitted in July. All the VAT1s and VAT68s quote VAT registration numbers but the sheer volume means HMRC can't. Sign it in a few clicks. Help us increase this see. Phobos allows for the creation of beautiful strings,pads,weird sci-fi efx,extreme ambience and all under the control of a custom GUI with Digital LED readouts. VAT68: request for transfer of a registration number. vat68 писал(а): 71156004Юность-70 Прекрасный орган для ретро и весом мал. If there has been a Transfer of a Going Concern (TOGC) and a new registration number has not been allocated, that is VAT68 action has been approved, interest may be charged to the new legal entity. 15th Sep 2012 12:24. l. VAT68 advantages Use of form VAT68 - when buyer and seller are closely associated and no "VAT skeletons in the cupboard" - has various advantages: Old business doesn't have to complete VAT7No delays in getting a new VAT numberDon't get into the "no man's land" scenario for the new business of being liable to charge VAT but awaiting a. Pwysig Mae’n rhaid i chi lenwi’r ffurflen hon os ydych am gadw rhif cofrestru’r perchennog blaenorol. An important feature of the OTT regulations is that they apply to a. What you’ll need. NET. Rising-Star Journal Club -2 Have you dreamed of your H&E histology images convert to single-cell & spatial transcriptomics data? The advent of the machine-learning is enabling this dream step. NET. United Kingdom. These forms are either online forms or PDFs. 3. I haven't heard anything. The way to fill out the 1906 BIR form on the internet: To get started on the blank, use the Fill camp; Sign Online button or tick the preview image of the document. your. The state of HMRC right now: You can’t chase a VAT registration unless it’s been 8 weeks since you applied, and even then the chasing doesn’t do very much… | 10 comments on LinkedInform VAT68 and enclose it with this form. Indicate the period for which you are filing the VAT return. Pay VAT from your bank or building society account (VAT622) 30 January 2020. Install the pdfFiller Google Chrome Extension in your web browser to begin editing vat68 online form and other documents right from a Google search page. Do. Your full name If you are transferring your VAT registration number to the new owner, complete forms VAT1 and VAT68. On the other hand, even if your VAT68 isn't actioned for aeons, at least you know what the registration number will be. Wed, 22 Mar 2023 17:16:26 GMT – VAT68 delays. However, if it is beneficial to keep the existing VAT number of the business, you and the seller must agree with the transfer. This includes the full name, address, and VAT registration number. A general partnership is an arrangement between two or more people who come together to carry on a business and share in the profits and liabilities of that business. zmieniająca dyrektywę Rady 91/477/EWG w sprawie kontroli nabywania i posiadania broni (Tekst mający znaczenie dla EOG. gov. Since. the current and previous registration thresholds for. VAT68 can also be dealt with as part of the online process if it is desirable to inherit any VAT liabilities / responsibilities from the old entity into the new entity as the price of retaining the same VAT registration number. Posted 6 days ago by vscott. Page 3 About your VAT registration continued Voluntary. You’ll need: your National Insurance number, Unique Taxpayer Reference (UTR) or VAT number. Your rights and obligations You can request a transfer of your VAT registration either online, or by posting a VAT68 form. VAT68 delays. uk. Find out if you need to update your VAT Return, make the correction online or use the VAT652 form to notify HMRC about errors. Yes No If Yes, you and the previous owner will need to complete form VAT68 and enclose it with this form. Phần mềm kế toán miễn phí trọn đời SSE Accounting 2019. This will cancel your VAT registration. fill in the form on-screen, print it off and post it to HMRC. If you’re buying a business, you and your seller must complete form VAT68. You have to apply online or by telephone for a PAYE scheme for the company and it will always have a different reference to the PAYE. 1 kHz mono. ,Ph. VAT68 clarification. ‘Form 3’ is the third page of the VAT 68 and is the only legally prescribed part of the form. Authorising your agent – this form authorises HMRC to discuss your affairs with us and accept some instructions from us as if they came from you. Departments, agencies and public bodies. The online VAT application asks for the reason for registration. Securely download your document with other editable templates, any time, with PDFfiller. Where VAT68 is really bad is when unrelated parties are involved (as in buried VAT liabilities becoming unburied) plus technically the old unrelated entity should pass its VAT records to the new unrelated party entity which in the real world is a no-no - in practice old entity has to write to HMRC to retain these records itself - a further. Once the transfer is approved by HM. Cc⭐云加速防ddos攻击t6qup ️110011. The original cost of these assets was approx. Click on Done to save the changes. Menurut beliau, ada sekali, mereka sedang bermain bola di padang kem PPH Ulu Kinta itu. FOR SCHOLARSHIP MANAGEMENT SERVICESRio Sugimura, M. Edit your vat484 form online. HMRC seem to be taking months to deal with this and it's causing issues for clients. These forms are available from our website, go to from the home page select ‘quick links’ and then ‘Find a Form’. This would require you to send in a VAT 7 form to deregister and a VAT 1 to register the limited company. The company started in October 2014. form VAT68 and enclose it with this form. Edit value added tax vat. business contact details. Complete a blank sample electronically to save yourself time andTaxpayers will receive a point every time they miss a submission deadline. Tell HMRC about VAT on. Does anyone know what happens pending VAT68 processing now the delays are reported to be 12 months. 352đ duy nhất trong 3 ngày. Thank you Lionofludesch. HMRC has said that in this circumstance, the partnership is automatically dissolved and the remaining partner must re-register as self employed as a sole trader, and presumably re-register for VAT. No paper. V. I didn't think their advice was correct. How to fill out VAT652: 01. D. Edit vat68 form. 2. New PI series of the School of Biomedical Sciences #HKUMed 𝘿𝙧. P11D(b) Return of class 1a national insurance contributions due P11DX Dispensation for expenses payments and benefits in kind. Take advantage of the instruments we provide to complete your document. Do whatever you want with a VAT68. Once you have completed and signed the form, please send it to: Corporate & Commercial. Forms VAT1 and VAT68 go to the Grimsby address of HMRC (rather than Wolverhampton). Was told by HMRC in week current response time on form VAT68 was approx. This implies that the original joining date remains. Cookies about GOV. Despite its name, it is not a vatted malt, but a blend of about 40 malt and grain whiskies. Request for transfer of a registration number. For this purpose, you must complete the form VAT68 and the form VAT1. Edit vat68 form. Download or obtain the VAT1614H form from a reliable source, such as the official government website for taxes and VAT. If you pay your VAT by Direct Debit, you’ll need to tell your bank as well. XGBX206 £9. Once the transfer is approved by HM Revenue and Customs (HMRC), it cannot be revoked. Highlight relevant paragraphs of the documents or blackout delicate information with instruments that signNow offers specifically for that function. 2 Who should read this notice You should read. HMRC often mess up transfers, and keeping the number complicates the cut off between the old and new entities. Vat 69 Reserve carries no standard age statement. Fill in your personal details such as name, address, and contact information. Distribute immediately towards the recipient. & there is no. 、O. VAT on B2C services supplied to an EU client charity. These include: a proposal document. We have published our #review on developmental #hematopoiesis at the single-cell level. We use some essential cookies to make this website work. Basically the business started trading in 2011, and hit the VAT threshold around middle of 2012. BX9 1WR. Then select ‘Your. 2. ‘Form 3’ is the third page of the VAT 68 and is the only legally prescribed part of the form. As well as being expected to keep VAT records and pay any VAT, you need to: There are three rates of VAT:. Other users reply with their experiences and advice on how. Rio Sugimura, M. If there were wages, you should be. Your position within the company For example, Proprietor, Partner, Director If you are registering a change in Partner(s), complete form VAT2 Partnership. Form. Please throw any copies of VAT68 into the bin. With pdfFiller, you can create fillable documents and update existing PDFs from any internet-connected device. Complete a blank sample electronically to save yourself time and money. Vat 69 production in 1972. I/ (if the foreign trader is a company, insert the company name here) wish(es) to applyUnder Regulation 6 VAT Regulations 1995, subject to certain conditions the VAT number of the seller may be reallocated to the purchaser (VAT 68 procedure). Tiene que inscribirse en el plazo de 30 días a partir del final del mes en que superó el umbral. Don't do it, but perhaps too late. You must also complete form VAT 1 (and a VAT 2 if the new owner is a partnership). The threshold for VAT registration is £85,000. Now, working with a UK VAT 1 requires at most 5 minutes. notice such changes using Form ANR/3, the same i used used VAT registration,. Government activity Departments. Cc⭐云加速防ddos攻击t6qup ️110011. To fill out the VAT1614H form, follow the steps below: 1. Vat68 transfer of a business as a going concern request for transfer of a registration number form; Work permit application form bccfu; Community college satisfactory suspension appeal form; Authorization form emergency class coverage programteachers; Florida department of education lcaedcom form; Napa ironclad store order form to servicing dcShare your videos with friends, family, and the worldSearch Query for FOIA ERR: -A A + AA A + AVAT Registration Using VAT-1 Form. You can find more information in VAT Notice 700/9. Changing your bank details. Add the relevant date and insert your. I am completing VAT1 and VAT68 now but where I enter the date of transfer will there be any implications if I enter the actual transfer date of nearly 2 years ago?! Any advice gratefully received. Stupidly tried online first which doesn't work and so paper forms were submitted in July. Corporate & Commercial. You also need to fill in form. I sent a VAT68 form to HMRC and forgot the VAT1, which should have accompanied it. Remember both parts of the form must be completed the first part by the new owner and the second part by the previous owner. If you are author or own the copyright of this book, please report to us by using this DMCA report form. Use the SA401 to register as a partner for Self Assessment and Class 2 National Insurance contributions. For. Goodwill likely to be nil orAsk HM Revenue and Customs on transfer the DUTY registration of a company that's changing ownership using form VAT68. You’ll want to are the complete name on the find. This section provides advice on how to decide whether a transaction is the transfer of a going concern and the general approach you should adopt. Complete a blank sample electronically to save yourself time andThe change of ownership is a red herring. 15th Nov 2022 11:02 . With pdfFiller, you can create fillable documents and update existing PDFs from any internet-connected device. Hi, You can continue to raise invoices with the existing VAT number while the change of legal entity is in process. The previous owner can complete the VAT68 form digitally. Read the instructions to learn which info you will need to provide. Regulation 6(1)(d) states that the application to transfer the number must be made on a ‘form 3’. Gallwch ddefnyddio’r ffurflen os ydych yn cymryd busnes drosodd fel. 03. Securely download your document with other editable templates, any time, with PDFfiller. If you are registering a change in Partner(s), complete form VAT2 Partnership details. Материалы для мультимедиа и дизайна Библиотеки и саундбанки для сэмплеров, пресеты для синтезаторов. Tell HMRC. The legal provisions relating to goods and capital assets on hand at the time of deregistration are contained in the VAT Act 1994, Schedule 4, paragraph 8. After that, if the survivor is taking over the business, he'll be a sole trader and will need to file a return using the self employed pages. The VAT 1 form that you need to download, fill it with hand and then post it at. You know what the VAT number is going to be and you're going to use the same account as you use now to submit your VAT returns. Related Content - vat68 VAT registration - GOV. Edit vat1 application for registration. Draw your signature, type it, upload its image, or use your mobile device as a signature pad. HM Revenue and Customs. Do. The new partnership is a different partnership to the first and, under normal circumstances, the change would constitute a change of legal entity for VAT purposes, requiring either a VAT68 or. Seperti yang diceritakan oleh seorang veteran VAT68 Komando, Encik Mustafa Hj Zainal. Write to HMRC if you have temporarily gone over the registration threshold and want to ask for an. If your client has exceeded the threshold then he is registrable for VAT from whatever the appointed day might be. Can the new entity applying to take on the VAT number continue to use the VAT number on its invoices, or does it have to go down the 'vat number applied for, vat invoice to follow' route?If you do keep the VAT number, you and the previous owner must also complete form VAT68 MAN. Your rights and obligationsYou can request a transfer of your VAT registration either online, or by posting a VAT68 form. For applications to register a VAT group, or if you wish to keep the previous owner’s VAT Registration Number, send your. Both parts of this Application Form must be filled in Part 1 To be completed by the new owner If you are the new legal entity or owner of the business, Pay VAT from your bank or building society account (VAT622) 30 January 2020.