Divisional registration

Copyright © 2026 LexisNexis
Produced by a Tolley Value Added Tax expert
Value Added Tax
Guidance

Divisional registration

Copyright © 2026 LexisNexis
Produced by a Tolley Value Added Tax expert
Value Added Tax
Guidance
imgtext

This guidance note provides an overview of the rules relating to divisional VAT registrations.

For an overview of VAT group and divisional registration more broadly, see the VAT group and divisional registration ― overview guidance note.

For further commentary on the legislation relating to divisional registration, see De Voil Indirect Tax Service V2.190A.

What is divisional registration?

Divisional registration allows a single corporate body to register for VAT separately. This means that the divisions have their own VAT registration numbers and submit their own VAT returns.

HMRC will only accept a divisional registration where the corporate body is trading in divisions and meets certain conditions. These are explored further in this guidance note.

For the meaning of corporate body in this context, see the VAT groups ― conditions

Continue reading the full document
To gain access to additional expert tax guidance, workflow tools, generative tax AI, and tax research, register for a free trial of Tolley+™
TAKE A FREE TRIAL NOW
Powered by Tolley+™
  • 27 Aug 2025 14:00

Home/ Tolley Tax Guidance/ Value Added Tax / Registering and deregistering for VAT

Popular Articles

Owner-Managed Businesses

Definition of a close company

Definition of a close companyThe detailed definition of a close company is set out below, but in summary the rules are targeted at those companies where the owners can manipulate the activities of the company to influence their own tax position. Therefore, broadly speaking, in most cases an

14 Jul 2020 11:24 | Produced by Tolley Read more Read more
Owner-Managed Businesses

Tax implications of administration and liquidation

Tax implications of administration and liquidationThis guidance considers the tax implications of a company going into administration or liquidation.Introduction to company administration and liquidationCompany going into administrationA company which is in financial difficulty may go into

14 Jul 2020 15:29 | Produced by Tolley Read more Read more
Corporation Tax

Overseas property businesses for companies

Overseas property businesses for companiesOverviewReal estate income is generally taxed where the property is located; the UK tax treaties generally allow the jurisdiction where the land is located to tax income from the land.Therefore, a UK company with overseas property may be subject to tax in

14 Jul 2020 12:22 | Produced by Tolley in association with Rob Durrant-Walker of Crane Dale Tax, part of AMS Group Read more Read more