Divisional registration

Produced by a Tolley Value Added Tax expert
Value Added Tax
Guidance

Divisional registration

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+™
Powered by Tolley+

Popular Articles

Enterprise investment scheme tax relief

Enterprise investment scheme tax reliefOverview of EIS tax reliefsThe enterprise investment scheme (EIS) offers significant tax reliefs to encourage individuals to invest money in qualifying shares issued by qualifying unquoted companies. The scheme is designed to encourage investment in small,

14 Jul 2020 11:36 | Produced by Tolley Read more Read more

Real estate investment trusts (REITs)

Real estate investment trusts (REITs)Introduction to REITsA real estate investment trust (REIT) is in fact not a trust at all, it is a company which qualifies for special tax treatment under CTA 2010, Part 12. REITs are similar in many ways to collective fund vehicles (such as unit trusts) in that

14 Jul 2020 13:04 | Produced by Tolley in association with Rob Durrant-Walker of Crane Dale Tax, part of AMS Group Read more Read more

Long service awards

Long service awardsEmployee recognition by an employer can be an important motivational tool, as well as having a positive effect on retention. Most employer awards made to an employee are treated as taxable earnings under ITEPA 2003, s 62 or as a benefit under ITEPA 2003, s 201 because they are

14 Jul 2020 12:11 | Produced by Tolley Read more Read more