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HMRC internal manual

VAT Groups

HM Revenue & Customs
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Divisional registration: cancellation of divisional registration

Once a division’s registration has been cancelled, the remaining divisional registrations must continue to cover all the taxable business activities of the corporate body as a whole.

Please note that as it is the corporate body as a whole which is the taxable person, HMRC would not deregister a single division simply because the value of that division’s supplies falls below the deregistration threshold, unless it is to be accounted for under one of the other divisions’ registration numbers.