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Official guidance
VAT Groups

VGROUPS09000 · Divisional registration

  • VGROUPS09010 · Introduction
  • VGROUPS09050 · Legal provisions
  • VGROUPS09100 · Condition permitting divisional registration
  • VGROUPS09150 · Divisional registration and VAT group treatment
  • VGROUPS09200 · All divisions to be registered
  • VGROUPS09250 · Distinct units
  • VGROUPS09300 · Separate accounts
  • VGROUPS09350 · Inter-divisional supplies
  • VGROUPS09400 · Exempt input tax
  • VGROUPS09450 · Dormant companies
  • VGROUPS09500 · Common stagger
  • VGROUPS09550 · Commissioners' discretion
  • VGROUPS09600 · Overseas corporations
  • VGROUPS09650 · Applications
  • VGROUPS09700 · Effective date of commencement of the divisional registration
  • VGROUPS09750 · Retrospective divisional registration
  • VGROUPS09800 · Retention of registration number
  • VGROUPS09850 · Reallocation of registration numbers (VAT 68)
  • VGROUPS09900 · Addition of further divisions
  • VGROUPS09950 · Cancellation of divisional registration
  1. Divisional registration: contents
  2. Divisional registration: distinct units

VGROUPS09250 | Divisional registration: distinct units

From HM Revenue & Customs · VAT Groups

There is no legal definition of a “division”; a division may consist of several branches or sites combining their returns as one division.

All divisions must be autonomous units, distinguishable from each other in at least one of the following ways:

  • geographical location

  • nature or commodity, or

  • type of activity (for example, manufacture, wholesale, retail, export, etc).

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