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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: effective date of commencement of the divisional registration

VGROUPS09700 | Divisional registration: effective date of commencement of the divisional registration

From HM Revenue & Customs · VAT Groups

Approval of an application for divisional registration will normally take effect from a current date. Consequently, if the applicant is already registered, it should continue to account for VAT under its existing registration until the divisional registration is formally approved and processed.

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