Use form VAT50 to apply for VAT group treatment or to add companies to an existing VAT group.
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
This form is interactive (one that you complete on screen) and you must use Adobe Reader to complete it. Downloading Adobe Reader is free. Download the latest version of Adobe Reader.
HMRC are creating new versions of their forms that don’t depend on Adobe Reader. Whilst this work is in progress the following methods can be used to ensure the form will download or open in Adobe Reader:
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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.
Related forms and guidance
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.
FAQ: Form VAT 50
Use this guide to find out frequently asked questions when completing the form VAT 50.
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.