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HMRC internal manual

VAT Groups

From
HM Revenue & Customs
Updated
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General principles of VAT group treatment: what is VAT group treatment?

VAT group treatment allows two or more corporate bodies to account for VAT under a single registration number with one of the corporate bodies in the group acting as the representative member.

The group is registered in the name of that representative member, who is responsible, on behalf of all of the other members of the group, for completing VAT returns and paying and reclaiming VAT.

All supplies of goods and services made by any member of the group to a third party outside the group are treated as having been made by the representative member. Similarly, any supply of goods or services made by a third party outside the group to any member of the group is treated as having been made to the representative member.

In the same way any acquisitions and importations of goods made by any member of the group are treated as having been made by the representative member. All references in this section to the United Kingdom include the Isle of Man.