VATDSAG07050 - What to do if you have reached a conclusion of disaggregation: what records do I need to keep locally?

It is very likely that every decision that disaggregation has taken place will be appealed, so it is advisable to keep a checklist for each case. Your checklist should include

• a local reference number
• the trade classification of the business or main business activity
• evidence of the financial, economic and organisational links between the entities
• the date you authorise VAT Registration Service (VRS) to issue the Notice of Direction
• the date the direction is issued
• the date registration is effected and any existing registration is cancelled
• the registration number
• details of any request for reconsideration and the date it is received
• the date any reconsideration request is acknowledged
• the reconsideration decision
• the date the trader is notified of the decision
• the date an appeal is lodged (if applicable)
• the appeal reference number
• the date the review is completed
• the date the review is sent to the Solicitor’s office.