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HMRC internal manual

VAT Single Entity and Disaggregation

From
HM Revenue & Customs
Updated
, see all updates

What to do if you have reached a conclusion of disaggregation: issuing a Notice of Direction

Once you have obtained all the relevant information, if you are satisfied that the various entities

  • do not have a normal ‘arm’s length’ commercial relationship, and
  • can not run independently of each other

you can decide whether a Notice of Direction (NoD) should be issued.

The VRS will issue the NoD.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)