Commentary

V2.190 Group registration—the representative member

Part V2 Registration – deregistration

V2.190 Group registration—the representative member

V2.190 Group registration—the representative member

For registration purposes, the representative member (V2.134) is a person making taxable supplies, intending to make taxable supplies (see V2.144) or treated as entitled to registration (see V2.146) by virtue of the activities set out below which he is deemed to carry on. HMRC may give directions in respect of the constitution of a group of bodies corporate, or in respect of a supply made within a group (see V2.190B).

Identification of representative member of VAT grouping purposes

An application for registration is made by the representative member and the choice of company for this purpose is essentially a matter for the group. However, HMRC may determine which member of a group is to be the representative member where supplies are made both in the UK and the Isle of Man1.

Where companies treated as members of a group have establishments in both the UK and the Isle of Man (or in neither country), HMRC may at any time determine that another person shall be substituted as the representative member from such time as it may determine2. A company is deemed to have an establishment in a country for this purpose if either3:

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