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HMRC internal manual

VAT Groups

HM Revenue & Customs
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Divisional registration: all divisions to be registered

The whole of the corporate body, including the Head Office and any divisions trading below the registration threshold, and any divisions or branches outside UK, must be registered or be covered by one of the registrations. (See VGROUPS09600 for overseas corporations).

If a division requests deregistration you must ensure any future activity is accounted for on one of the remaining divisions’ numbers.

Each division’s registration must be shown on the register as a “non-voluntary” registration.