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HMRC internal manual

VAT Groups

Applications for VAT group treatment: Charter Standard

Within ten days of receipt of an application, HMRC will write to the trader to:

  • request any additional information required to allow HMRC process the application, or
  • give them their new VAT registration number (for new groups), and either

    • confirm that their application has been approved (and the effective date), or
    • advise them that further enquiries are to be made into the circumstances of their application.