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HMRC internal manual

VAT Groups

Divisional registration: introduction

A corporate body that is organised in divisions and carries on its business in divisions may apply to register each of those divisions separately (divisional registration). (This is not to be confused with Branch registrations, which have the same VAT number followed by a four-digit identifier). Each division will receive a separate VAT registration number. This facility is intended as an administrative convenience to allow autonomous units of a corporate body which have separate accounting arrangements to render their own separate tax returns and to pay and receive tax due separately from the other divisions of the corporate body.