Group and divisional registration
This notice cancels and replaces Notice 700/2 (August 2014).
1 Basic information about registering groups and divisions for VAT
1.1 What this notice is about
This notice provides general background information about group and divisional registration and it also explains which forms you need to use to apply for group or divisional registration. All references in this notice to the UK include the Isle of Man.
1.2 What has changed
As announced at Budget 2018, HMRC has revised existing guidance for VAT groups to reflect the legislative changes to the eligibility criteria to include certain non-corporate entities, which are individuals, partnerships and Scottish partnerships. Other unincorporated bodies are not included. These changes are in line with provisions in Finance Act 2019 coming into force and take effect from 1 November 2019.
1.3 VAT group registration
VAT grouping is a facilitation measure by which 2 or more eligible persons can be treated as a single taxable person for VAT purposes. Eligible persons are bodies corporate, individuals, partnerships and Scottish partnerships, provided that certain conditions are satisfied (see section 2.2). Bodies corporate includes companies of all types (see section 10) and limited liability partnerships.
1.4 Divisional registration
This 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 VAT. Guidance on divisional registration is in section 9.
1.5 Combining VAT groups and divisional registrations
You cannot combine the two. A corporate body, which is registered for VAT in the