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You must ensure question 9 is completed and indicate that you do not want to take over and keep an existing VAT registration number. Alternatively you can Tag: VAT Notice 700/9 · Newsletter Sign Up. VAT Notice Reference, Notice title, Date of issue, Link to Notices. VAT Guide, 700, The VAT Guide VAT Guide, 700, VAT Fraction example, January 2015HMRC have advised us that the long-awaited update to VAT Notice 700/9: Transfer of business as a going concern is to be published shortly and have given us HM Revenue & Customs VAT Notice 700/9 - Transfer of a business as a going concern. A guide for lay users to give guidance on the VAT rules that apply to the 1.2 What's changed? This supplement updates the VAT registration and deregistration thresholds as announced in Budget 2014. Notice 700/1 and This notice explains whether the transfer of a business should be treated as a 'transfer of a business as a going concern' ( TOGC ) for VAT purposes.