HMRC published a number of new pages providing guidance and links to forms etc. relating to VAT grouping. These are:
Authorise an agent to register or amend a VAT group – Use form VAT53 to allow an accountant, or agent, to register or make changes to a VAT group on your behalf
Amend a VAT group – Use form VAT50/51 to amend or remove an existing VAT group.
Apply to change the representative member of a VAT group – Use form VAT56 to make a change to the representative member of a VAT group.
Apply for VAT group registration – Use form VAT50/51 to apply to register a VAT group
Source KPMG
