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HMRC internal manual

VAT Groups

Applications for VAT group treatment: VAT group registration number

The registration of the representative member is treated as the registration of the group as a whole and must be distinguished from any previous or subsequent individual registration. On the formation of a VAT group the existing registration of all prospective members of the group (including the representative member) must be cancelled. We will then give the group a new VAT number.

The group will retain this registration number as long as group treatment continues. During this period new members may join the group, existing members may leave the group and the representative member may change but the registration number will not change.