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
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This guidance note provides information about divisional VAT registration.

For a general overview of the separate concepts of VAT group registration and divisional VAT registration, see the VAT group and divisional registration ― overview guidance note.

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

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  • 21 Aug 2026 09:20

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

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