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HMRC internal manual

VAT Groups

Applications for VAT group treatment: initial processing of applications

When processing applications, we would make a decision as soon as we can as to whether we wish to make further enquiries into the circumstances of the application, either to establish whether all of the applicants are eligible for group treatment, or whether any of them might pose a threat to the revenue. If we decide that further enquiries should be made, we advise the trader in writing within 15 working days of receipt of the application (see VGROUPS04300) that we are making further enquiries and that we will advise them of our decision in due course.

If we are satisfied that no further enquiries need to be made we advise the applicant, in writing within 15 working days of receipt of their application that their application is approved (and from what date).