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

HMRC internal manual

VAT Groups

Applications for VAT group treatment: who must make the application?

Section 43B(3)(a) of the VAT Act 1994 states that an application to form a new VAT group, or to vary the composition of an existing group, must be made by either:

  • one of the bodies corporate applying, or
  • by the person who controls the bodies corporate which are applying to be grouped.