HMRC Policy paper Revenue and Customs Brief 5 (2022): revised guidance on dealing with VAT grouping registration

This brief explains how businesses should file their VAT returns while waiting for a decision on their VAT grouping application.

This brief explains what businesses should do if they have not yet received confirmation from HMRC that their application to form, disband, join, leave, or alter the members of a VAT group has been accepted.

This guidance replaces the interim guidance issued 24 November 2021.

Source gov.uk

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