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HMRC internal manual

VAT Groups

From
HM Revenue & Customs
Updated
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Divisional registration: reallocation of registration numbers (VAT 68)

Reallocation may be allowed in accordance with V1-28: Registration Part 1.

Examples specific to divisional registrations are:

  • A VAT registered business becomes a new division of the transferee.
  • Corporate body, which is a divisional registration, transfers all its trade and assets to another corporate body who wishes to retain the divisional structure and divisional registration.
  • A division becomes a separate corporate body.

When dealing with reallocation and divisional registration, the following will be taken into account:

  • A divisional registration is non-transferable, without a fresh application by the transferee and our approval.
  • Under no circumstances would reallocation be allowed until divisional registration has been approved. VAT should be accounted for under any existing registration until the application for divisional registration has been approved and processed.
  • The VAT1 submitted as the application for divisional registration may be treated as also being the VAT1 needed as the application for reallocation.