Commentary

V2.190 Group VAT registration—the representative member

Part V2 Registration – deregistration

V2.190 Group VAT registration—the representative member

V2.190 Group VAT registration—the representative member

For registration purposes, the representative member 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 it is deemed to carry on. HMRC may give directions in connection with 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 for VAT grouping purposes

An application for registration is made by the representative member and the choice of person 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 is substituted as the representative member from the time as it determines2. A company is deemed to have an establishment in a country for this purpose if it carries on a business either3:

  1.  

    •     from a place in that country

  2.  

    •     through a branch or agency in that country

Persons are agents for this purpose if they have the authority or capacity to create legal relations between a principal and a third party.

An application may be made for

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