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HMRC internal manual

VAT Registration

The Isle of Man register: Divisional and Group registration

Determine the country of registration as in VATREG45200.

Where registration of a corporate body in the names of its divisions is requested and allowed, you must register all the divisions in the same country.

Where group registration is requested for a group which has establishments in both countries, the Commissioners, in consultation with the Isle of Man Customs, have powers to determine who will be the representative member of the group. This will be a company that is established in the country of registration using the criteria outlined in VATREG45200.