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Contents

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: separate accounts

VGROUPS09300 | Divisional registration: separate accounts

From HM Revenue & Customs · VAT Groups

Each division must keep accounts that are complete and independent, especially with regard to goods and services supplied to or received from other divisions and to equipment and services purchased jointly with other divisions.

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