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HMRC internal manual

VAT Groups

From
HM Revenue & Customs
Updated
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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.