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HMRC internal manual

VAT Groups

HM Revenue & Customs
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Divisional registration: dormant companies

Where a corporate body, VAT registered as a divisional registration ceases to be registrable or becomes dormant all the divisions’ registrations should normally be compulsorily cancelled, as it is the whole corporate body that ceases to be eligible for VAT registration. Further guidance on deregistration can be found in V1-28: Registration Part 1.