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HMRC internal manual

VAT Groups

HM Revenue & Customs
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Divisional registration: applications

A VAT1 must be submitted for each division of the corporate body to the co-ordinating NRU (normally the NRU for the previous registration of the corporate body as a whole). The VAT1s must be accompanied by a letter from the corporate body which:

  • explains why registration in the names of its divisions is being sought, and
  • confirm that the registration of the divisions will cover all the taxable business activities of the body corporate as a whole.