V2.190A Divisional registration

V2.190A Divisional registration

A body corporate carrying on a business in several divisions may be registered in the names of its divisions if the company so requests and HMRC sees fit1.

HMRC has indicated that the arrangement is a facility that allows a corporate body which carries on its business through a number of self-accounting units to register each of those units (or divisions) separately for VAT2. Each therefore has its own VAT registration number, and renders its own VAT returns.

Form of application for divisional registration

An application for divisional registration, and any subsequent variation thereto, should be made by

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