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HMRC internal manual

VAT Groups

Applications for VAT group treatment: use of the VAT 50 and VAT 51

There is no legal requirement for an application for VAT group registration to be made on the forms provided for the purpose (VAT50 and VAT51). If an application in any form is made by the correct person, containing all information that we require to satisfy us that the applicant(s) are eligible to be grouped and that their application does not present a threat to the revenue, then we would have to accept the application as valid.