HMRC internal manual

VAT Single Entity and Disaggregation

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.