Apply for VAT group treatment

Use form VAT50 to register two 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 VAT50 to register VAT for:

  • two or more companies
  • other corporate bodies as one entity with one VAT registration number
  • adding or removing companies to or from an existing VAT group

This is known as ‘VAT group treatment’.

Email HMRC to ask for this form in Welsh (Cymraeg).

Before you start

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Contact the Online Services Helpdesk if the form does not open.

Registering groups, divisions and joint ventures for VAT tells you whether you must register as a group and how to do it.

Read Group and divisional registration (VAT Notice 700/2) to find out about group and divisional registration and which forms you need to use to apply.

Use form VAT51 to provide details of each company in the group when registering or amending a VAT group.

Apply to change the representative member of a VAT group using form VAT56.

Published 26 September 2014
Last updated 1 November 2019 + show all updates
  1. The Application for VAT group treatment (VAT50) form has been updated to version 2.0.
  2. Correct form added to the page. A new version will be available shortly.
  3. The Application for VAT group treatment (VAT50) form has been updated to version 2.0.
  4. First published.