Changes in the Legal Status of your Business
A change in the legal status of your business might happen when, for example, a company (or other incorporated body) is formed to take over a business previously run by a sole proprietor or group of people, such as a partnership or club - or if a business previously carried on by a company (or other incorporated body) is taken over by a sole proprietor or group of people.
If you change the legal status of your business, then you must cancel the existing registration and complete a new VAT registration application so that you may be issued a new VAT registration number.