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HMRC internal manual

Partnership Manual

Indirect, capital and transfer taxes and other tax obligations: VAT and partnerships: Group VAT registration and partnerships

Two or more companies or limited liability partnerships may register as a single taxable person - or VAT group - if they meet the criteria set out at VGROUPS02050:

A VAT group is treated in the same way as a single taxable person registered for VAT on its own. The registration is made in the name of the ‘representative member’. The representative member is responsible for completing and submitting a single VAT Return and making VAT payments or receiving VAT refunds on behalf of the group.

However, all the members of the group remain jointly and severally liable for any VAT debts.

Please note that this arrangement is only available to corporate bodies. This means that partnerships which are not LLPs are not eligible to form part of VAT group registration. You may need to be aware of this distinction.