What is divisional registration?

Divisional registration is a facility by which a corporate body that carries on its business activities through multiple self-accounting divisions can apply for each of those divisions to be registered for VAT separately. A division that is registered separately for VAT cannot be included in a VAT group. For information about the main consequences, advantages and disadvantages of VAT group membership, see the VAT groups ― main consequences and deciding whether to group guidance note.

A body corporate that carries on its business activities through multiple self-accounting divisions may apply to have each of those