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HMRC internal manual

VAT Groups

Divisional registration: condition permitting divisional registration

Applications for divisional registration are only allowed where the applicant is able to demonstrate that he would have real difficulties in submitting a single return for the company, as a whole, within the normal timescales. This condition is applied strictly. 

The corporate body, as a whole entity, must be eligible for admission to the VAT register under VAT Act 1994, Schedule 1; all divisions are to be deemed to be admitted under that Schedule, regardless of whether, individually, they would be otherwise registrable under Schedules 2, 3 or 3A.