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HMRC internal manual

VAT Groups

HM Revenue & Customs
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Divisional registration: overseas corporations


An overseas corporate body that has two or more divisions located in the UK, which make taxable supplies in the UK, may apply to register those divisions separately.

Further condition

When considering applications from an overseas corporate body, we would require that the overseas corporate body make a declaration for one of its divisions registered in the UK to take the overall responsibility for any VAT debts and obligations. This is essential as it is still a single taxable person even though it is allowed to register its divisions in the UK. Therefore, one of the UK based divisions of the overseas body will be required to assume overall responsibility for the VAT debts and obligations of all the UK based divisions and for any other supplies that overseas body may make in the UK.