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HMRC internal manual

VAT Single Entity and Disaggregation

From
HM Revenue & Customs
Updated
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Disaggregation: cases where single entity cannot be demonstrated

If, having followed the guidance in VATDSAG03000, you are not able to demonstrate as a matter of fact that a single entity exists, you should accept that the business activities are being carried on by separate entities.

You now need to consider whether the business has been disaggregated.