Policy paper

VAT grouping eligibility criteria changes

This measure will allow certain non-corporate bodies to join VAT groups.

• From: HM Revenue & Customs
• Published: 6 July 2018
• Last updated: 31 October 2018 — See all updates

Documents

VAT grouping eligibility criteria changes

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Draft legislation

PDF, 61.7 KB, 6 pages

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Explanatory notes

PDF, 441 KB, 4 pages

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Details

The changes in this measure will help reduce VAT accounting for specific businesses.

A consultation with a summary of responses about the Scope of VAT Grouping is also available.

Published 6 July 2018
Last updated 31 October 2018 + show all updates

1. 31 October 2018

   The Exchequer Impact and Economic Impact sections have been updated as part of Budget 2018.

2. 6 July 2018

   First published.