The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:
This guidance note provides an overview of the rules relating to divisional VAT registrations.
For an overview of VAT group and divisional registration more broadly, see the VAT group and divisional registration ― overview guidance note.
For further commentary on the legislation relating to divisional registration, see De Voil Indirect Tax Service V2.190A.
Divisional registration allows a single corporate body to register for VAT separately. This means that the divisions have their own VAT registration numbers and submit their own VAT returns.
HMRC will only accept a divisional registration where the corporate body is trading in divisions and meets certain conditions. These are explored further in this guidanc
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