Commentary

V7.172 Divisional registration

Part V7 Tax planning
Part V7 Tax planning | Commentary

V7.172 Divisional registration

Part V7 Tax planning | Commentary

V7.172 Divisional registration

Divisional registration allows a company that is divided into self-accounting units to submit divisional VAT returns – rather than one overall return for the whole company. Each division will have its own VAT registration number – however, the corporate body is still treated as a single taxable person and is responsible for the VAT debts and responsibilities of all the divisions.

The main reason why a company could request divisional registration is because it would anticipate genuine difficulties in getting all of its VAT figures together within the 30-day deadline to submit one corporate return.

HMRC rules for divisional

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