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).