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Official guidance
VAT Groups

VGROUPS04000 · Applications for VAT group treatment

  • VGROUPS04050 · General
  • VGROUPS04100 · Who must make the application?
  • VGROUPS04150 · Appointment of the VAT group registration representative member
  • VGROUPS04200 · Use of the VAT 50/51
  • VGROUPS04250 · Initial processing of applications
  • VGROUPS04300 · Charter Standard
  • VGROUPS04350 · Date of approval of applications
  • VGROUPS04400 · Time limit for refusal of VAT group registration applications
  • VGROUPS04450 · Grounds for refusal of VAT group registration application
  • VGROUPS04500 · Groups - duplication
  • VGROUPS04550 · Process for refusal of applications
  • VGROUPS04600 · Dealing with multiple applications
  • VGROUPS04650 · VAT group registration number
  • VGROUPS04700 · Registration number of those joining or leaving a group registration
  • VGROUPS04750 · Reallocation of registration numbers
  • VGROUPS04800 · Treatment of retrospective applications
  • VGROUPS04850 · Applications for retrospective VAT group treatment: exceptional circumstances
  • VGROUPS04900 · Refusal of retrospection - registration of applicants
  1. Applications for VAT group treatment: contents
  2. Applications for VAT group treatment: Charter Standard

VGROUPS04300 | Applications for VAT group treatment: Charter Standard

From HM Revenue & Customs · VAT Groups

Within ten days of receipt of an application, HMRC will write to the trader to:

  • request any additional information required to allow HMRC process the application, or

  • give them their new VAT registration number (for new groups), and either

  • confirm that their application has been approved (and the effective date), or

  • advise them that further enquiries are to be made into the circumstances of their application.

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