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HMRC internal manual

VAT Groups

Divisional registration: distinct units

There is no legal definition of a “division”; a division may consist of several branches or sites combining their returns as one division.

All divisions must be autonomous units, distinguishable from each other in at least one of the following ways:

  • geographical location
  • nature or commodity, or
  • type of activity (for example, manufacture, wholesale, retail, export, etc).