VGROUPS04200 | Applications for VAT group treatment: use of the VAT 50/51

There is no legal requirement for an application for VAT group registration to be made on the forms provided for the purpose (VAT50/51). If an application in any form is made by the correct person, containing all information that we require to satisfy us that the applicant(s) are eligible to be grouped and that their application does not present a threat to the revenue, then we would have to accept the application as valid.