Update March 2, 2022: Revised guidance on what to do while you are waiting for a response to your VAT grouping registration.
Contents
- Foreword
- 1. Basic information about registering groups and divisions for VAT
- 2. Group registration
- 3. Specified bodies and the eligibility conditions
- 4. Protection of the revenue
- 5. Group registration — accounting for VAT
- 6. Changes in the group’s circumstances
- 7. Section 43(2A) intra-group charges on supplies of services
- 8. VAT rules and the Skandia Judgment
- 9. Divisional registration
- 10. Definitions of terms
- 11. Extract of relevant Companies Act Legislation
- 11. Right of appeal to the VAT and Duties Tribunal
- Your rights and obligations
- Help us improve this notice
- Putting things right
- How HMRC uses your information
Source gov.uk