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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: addition of further divisions

VGROUPS09900 | Divisional registration: addition of further divisions

From HM Revenue & Customs · VAT Groups

Corporate bodies that have already been allowed divisional registration may apply for the registration of further divisions as they acquire them or set them up. Provided the condition of being distinct units is satisfied HMRC will normally approve the application.

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