Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

VAT Groups

HM Revenue & Customs
, see all updates

General principles of VAT group treatment: liability of VAT group members

All members of a VAT group are jointly and severally liable for the VAT due from the representative member during their periods of membership of the group. If the representative member is unable to meet a VAT debt due from the group, each member will be held liable for the VAT due, even if it has since left the group.