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I can vouch for this. I was in Edinburgh in December and had to miss the Wolves game. My father-in-law was going to take my son to the game using my season ticket, but I forgot to leave the cards. I signed him up on the website to get him a customer number, but I couldn't transfer the tickets to him. In the end I called Everton and they explained that the customer number needs to have an active membership now for you to be allowed to transfer it (this wasn't the case until this season). I had to pay £35 over the phone to activate a membership for my father-in-law (who's actually a Watford season ticket holder) for him to be allowed to take my ticket digitally.