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HMRC internal manual

VAT Groups

Applications for VAT group treatment: registration number of those joining or leaving a group registration

The existing registration numbers of any companies that join the group must be cancelled prior to their joining and any companies that leave the group may have to be re-registered in their own name outside the group if they are still liable to be registered.

When a group is completely disbanded the group’s registration must be cancelled and every member of the group, including the representative member, should, if necessary, be re-registered in its own name. The registration number of the group cannot be re-allocated to any ex-member of the group.