VAT groups ― applying, amending and disbanding

Produced by Tolley

The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • VAT groups ― applying, amending and disbanding
  • What needs to be submitted when applying for a group registration?
  • When does a VAT group registration application need to be submitted?
  • How long does HMRC have to process an application?
  • What happens if HMRC refuses an application?
  • What needs to be submitted when amending or disbanding a group registration?
  • How long does HMRC have to process an application?
  • What if a member ceases to meet the grouping conditions?
  • Practical points ― applying for, amending and disbanding group registrations

VAT groups ― applying, amending and disbanding

IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marked the end of the Brexit transition / implementation period entered into following the UK’s withdrawal from the EU. At this point in time, key transitional arrangements came to an end and significant changes began to take effect across the UK’s VAT and customs regime. This document contains guidance on subjects potentially impacted by these changes. Before continuing your research, see the Brexit — overview guidance note.

This guidance note looks at how to apply for VAT group registration, and how to amend or disband an existing group registration.

For an overview of VAT group and divisional registration generally, see the VAT group and divisional registration ― overview guidance note.

For in-depth commentary on the legislation and case law in this area, see De Voil Indirect Tax Service V2.190AA.

What needs to be submitted when applying for a group registration?

The table below summarises the forms that should normally be submitted when applying for VAT group registration:

Person / situationForm
The representative member (see the VAT groups ― main consequences guidance note)Complete form VAT 1, form VAT 50 and form VAT 51
Subsidiary memberComplete form VAT 50 and form VAT 51
Using an agent to form a VAT groupComplete form VAT53 to authorise an accountant to register or make changes to a VAT group on behalf of the VAT group

Notice 700/2, paras 2.11, 2.23; VGROUPS04000; Registering groups, divisions and joint ventures for VAT

Whist it’s generally advisable

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