HMRC have published Revenue and Customs Brief 5 (2022): ‘Revised guidance on dealing with VAT grouping registration’. This replaces guidance issued in November 2021 and explains the actions businesses should now take when filing VAT returns while waiting for a decision on their VAT grouping application. Revenue and Customs Brief 5/2022 explains that, where businesses are waiting for confirmation that their VAT grouping application has been accepted by HMRC, they should treat the application as provisionally accepted on the date it was submitted online or the date it should be received by HMRC if submitted by post, and account for VAT accordingly.
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