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HMRC internal manual

VAT Cost Sharing Exemption Manual

HM Revenue & Customs
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General provisions: Can a UK established CSG have members in other Member States (OMS) and can a UK business or organisation belong to a CSG established in OMS?

Members of a UK established CSG can themselves be established in other EU Member States. Similarly a UK established business or organisation can be a member of a CSG established in another EU Member State.