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HMRC internal manual

VAT Single Entity and Disaggregation

What to do if you have reached a conclusion of disaggregation: what do I need to send to VRS?

VRS need enough information to complete the Notices of Direction accurately. Please send all the information listed below(This content has been withheld because of exemptions in the Freedom of Information Act 2000) :

  • full names of all persons/entities who are to be treated as the single taxable person. (The full names of directors of limited companies can be obtained from Companies House Direct: your support team should have access to this.)
  • full background details about the businesses (for example, how many there are; what their business activities are; the legal entity of each business; how the businesses were set up; their responses to the questions you asked.)
  • a combined turnover figure
  • a breakdown of the financial, economic and organisational links between the various entities.