Skip to content
Solved
SearchBrowse
Sign in

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: common stagger

VGROUPS09500 | Divisional registration: common stagger

From HM Revenue & Customs · VAT Groups

All divisions must make their VAT returns for the same tax periods, including non-standard and monthly periods

If the corporate body as a whole would have expected to be in a repayment position most of the time, the divisions may be allowed to render monthly returns.

PreviousNext
PrivacyTerms