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HMRC internal manual

VAT Groups

Applications for VAT group treatment: date of approval of applications

VAT Act 1994, section 43B(4) states that we are required to approve applications for group treatment with effect from the date on which we receive them or from such earlier or later date as we may allow. An applicant may also specify a date (other than the date of receipt) from which their application for grouping is to take effect. This can be allowed unless the applicant is asking for the registration to have retrospective effect (in which case see VGROUPS04800), or the specified date would facilitate some form of avoidance (eg the avoidance of VAT actually delivered or carried out before the date), or an entity would be a member of two groups at the same time (see VGROUPS04500).