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VGROUPS02050 | Eligibility for VAT group treatment: overall conditions

From HM Revenue & Customs · VAT Groups

General conditions

Group treatment can only be allowed if all the following conditions are met:

  • Each of the proposed members is a body corporate - VGROUPS02100; or a non-corporate body such as an individual, partnership or a Scottish partnership subject to conditions - VGROUPS02120;

  • The control conditions of the VAT Act 1994, section 43A are met - VGROUPS02150;

  • The eligibility conditions, for “specified bodies”, contained in SI 2004/1931 are met - VGROUPS02300;

  • Each proposed member is either “established” or has a “fixed establishment” in the UK - VGROUPS02400;

  • The application for group treatment is made by one of the prospective members or by the “person” (legal or natural) controlling them.