Use form VAT 56 if you want to change the lead company or other corporate body (known as the ‘representative member’) of a VAT group. If the proposed new representative member isn’t already a member of the VAT group you must also complete forms VAT 50 and VAT 51.
Please send your completed application form to:
HM Revenue and Customs (HMRC)
VAT Registration Service
77 Victoria Street
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.
FAQ: Form VAT 56
Use this guide to find out frequently asked questions when completing form VAT 56.
VAT: application for VAT group treatment (VAT50)
Use form VAT 50 to apply for VAT group treatment or to add companies to an existing VAT group.
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.