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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Debt and return pursuit: VAT: liability for payment: divisional registrations

Divisional registration allows independent units of large corporations to register for VAT independently, rendering their own VAT returns and paying tax due. See V1-28 Registration.

Overseas corporations that have two or more divisions in the UK making taxable supplies in the UK may apply to register those UK divisions separately. In the circumstances one of the UK-based divisions must assume overall responsibility for the debts and obligations of all the UK-based divisions.