Commentary

V2.190A Divisional VAT registration

Part V2 Registration – deregistration

V2.190A Divisional VAT registration

V2.190A Divisional VAT registration

A body corporate carrying on a business in several divisions may be registered in the names of its divisions if the company requests this and HMRC agrees1.

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 VAT registration

An application for divisional registration, and any subsequent variation to this application, should

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