Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

VAT Single Entity and Disaggregation

HM Revenue & Customs
, see all updates

Single Entity: what do we mean by single entity?

A single entity business is one business. The business may have several different streams, or have been separated into various components, but it is one business carried out by a single

  • sole proprietor
  • partnership, or
  • limited company.