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HMRC internal manual

VAT Traders’ Records Manual

VAT invoices: requirement to provide invoices: Invoices and VAT groups

Under the VAT Act 1994, sections 43 and 44, supplies by one member to another within the same VAT registered group (except on certain self-supplies of stationery) are disregarded for VAT purposes.

Transactions between one division and another of a corporate body registered in the names of its divisions are regarded as outside the scope of VAT

VAT invoices must not be issued in either situation.