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HMRC internal manual

VAT Single Entity and Disaggregation

From
HM Revenue & Customs
Updated
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Handling business separation cases: an overview

Where you suspect that a business may have been artificially separated, you will need to

  • interview, or attempt to interview, all parties said to be involved in the business or businesses
  • make notes of the interviews and the business set up
  • collect documentary evidence.

Before you can consider whether artificial separation (disaggregation) has taken place, you need to establish whether the business is a single legal entity.