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HMRC internal manual

VAT Groups

HM Revenue & Customs
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Applications for VAT group treatment: general

All applications for VAT group treatment are processed by the VAT Registration Service team in Grimsby. Application forms can be downloaded from HMRC’s website. Online application was not available at the date of writing this guidance.

The Isle of Man (IOM) is an independent territory of the Crown and not part of the UK. Although the provisions of the VATA 1994 do not apply to the island, corresponding IOM legislation ensures that the two countries are treated as a single area for VAT purposes. The relevant legislation and the administrative arrangements agreed between the UK and IOM services are set out in V1-30 Isle of Man. The UK legal provisions relating to registration are contained in the VAT (Isle of Man) Order 1982, SI 1982/1067.