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HMRC internal manual

VAT Groups

From
HM Revenue & Customs
Updated
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Applications for VAT group treatment: dealing with multiple applications

For the purposes of this paragraph, each VAT51 is to be treated as a separate application. This means, for example, that, if we receive an application to form a new group of twenty companies, we can refuse the inclusion of one or two of the applicant companies without refusing the formation of the group. Please note that this applies also where a multiple application is made other than by means of a VAT51.