Apply for VAT group treatment

Use form VAT50 to register 2 or more corporate bodies for VAT as one entity, or to add companies to an existing VAT group.


Application for VAT group treatment (VAT50)

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Use VAT 50 if you want to register for VAT for 2 or more companies or other corporate bodies as one entity with one VAT registration number. This is known as ‘VAT group treatment’. You can also use this form to add or remove companies to or from an existing VAT group.

Before you start

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  • Windows users should right click on the form link then select ‘Save target as’ or ‘Save link as’
  • Mac users should right click on the form link then select ‘Save linked file as’
  • save the form - the recommended place is in the documents folder
  • using Adobe Reader you can open the form

If the form still doesn’t open, then contact the Online Services helpdesks for more help.

Group, division or joint venture VAT registration
Use this guide to find out whether you have to register as a group and how to do it.

Notice 700/2 - Group and Divisional Registration
Use this notice to find out about group registration when your company comes under common control.

VAT: application for VAT group treatment - company details (VAT51)
When registering or amending a VAT group using form VAT 50 use form VAT 51 to give details of each company in the group.

VAT: application to change the representative member of a VAT group (VAT56)
Use form VAT56 to change the representative member of a VAT group.

Published 26 September 2014