V2.190AA Group registration—application and termination

Part V2 Registration – deregistration

V2.190AA Group registration—application and termination

V2.190AA Group registration—application and termination

Application for VAT group treatment

Companies eligible to be treated as members of a group may be so treated if an application to that effect is made to HMRC1. Applications for group registration are to be made to2:


HM Revenue and Customs


Applications can also be made electronically3.

Refusal of group registration application

HMRC may, within a period of 90 days commencing on the date of receipt4, refuse the application if either5:


    •     it appears to them that the companies are not eligible for group treatment


    •     they consider that refusal is necessary for the protection of the revenue

For HMRC's interpretation of the expression 'protection of the revenue', see 'Protection of the revenue and VAT grouping' below.

An appeal lies to a tribunal against a decision of HMRC with respect to any refusal of an application6.

Where an application is refused, it shall be taken never to have been granted7.

Forms to be furnished with group registration application

The representative member (see V2.114) of bodies corporate treated as members of a group is required to furnish form VAT 1 in respect of its own activities and annex Forms VAT 50 and VAT 51 thereto. Form VAT 1 is an application for registration by the representative member. Form VAT 50 is an application for the bodies corporate to be treated as members of a group. Form VAT 51 sets out information concerning the bodies corporate (other than the representative member) in respect of which the application is made.

Form VAT 1 must be

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