VGROUPS09650 | Divisional registration: applications
From HM Revenue & Customs · VAT Groups
A VAT1 must be submitted for each division of the corporate body. The VAT1s must be accompanied by a letter from the corporate body which:
explains why registration in the names of its divisions is being sought, and
confirm that the registration of the divisions will cover all the taxable business activities of the body corporate as a whole.