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HMRC internal manual

VAT Groups

Eligibility conditions for specified bodies: specified bodies: how is 'turnover' defined?

Turnover is all supplies made by the VAT group to persons outside the group, whether or not the place of supply is in the UK. It does not include intra-group supplies. This is the same as what needs to go into box 6 of the group VAT return - see Notice 700/12 (Web). The expected turnover for the coming year should be determined on the assumption that the body corporate is included in the group. If the body corporate is the sole general partner of a limited partnership, then the limited partnership’s turnover is included (see VGROUPS03230).