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HMRC internal manual

VAT Groups

Eligibility conditions for specified bodies: specified bodies: what are specified bodies?

A body corporate in or applying to join a VAT group is a “specified body” if all the following apply:

  • The VAT group turnover exceeded £10m in the last year or is reasonably expected to exceed £10m in the coming year (see VGROUPS03190).
  • The body corporate concerned is partly owned by a third party, or the business activity is managed by a third party, or the body corporate is the sole general partner of a limited partnership (see VGROUPS03210 and VGROUPS03230).
  • The body corporate or limited partnership (see VGROUPS03230) has a relevant business activity (see VGROUPS03300).
  • The body is not specifically excepted from being a specified body (see VGROUPS03250).