Summary

This guidance provides information on VAT group treatment, allowing two or more corporate bodies to account for VAT under a single registration number with one of the corporate bodies in the group acting as the representative member.

Contents

  1. VGROUPS00500
    Data Protection
  2. VGROUPS01000
    General principles of VAT group treatment: contents
  3. VGROUPS02000
    Eligibility for VAT group treatment: contents
  4. VGROUPS03000
    Eligibility conditions for specified bodies: contents
  5. VGROUPS04000
    Applications for VAT Group Treatment: contents
  6. VGROUPS05000
    VAT Groups - protection of the Revenue
  7. VGROUPS06000
    VAT Groups - protection of the Revenue: contents
  8. VGROUPS07000
    Anti-avoidance legislation in Schedule 9A, VATA 1994: contents
  9. VGROUPS08000
    VAT avoidance - groups of companies statement of practice on the new Schedule 9A VATA 1994: contents
  10. VGROUPS09000
    Divisional registration: contents