VATDSAG07050 | What to do if you have reached a conclusion of disaggregation: what records do I need to keep locally?

It is very likely that every decision that disaggregation has taken place will be appealed, so it is advisable to keep a checklist for each case. Your checklist should include

• a local reference number

• the trade classification of the business or main business activity

• evidence of the financial, economic and organisational links between the entities

• the date you authorise VAT Registration Service (VRS) to issue the Notice of Direction

• the date the direction is issued

• the date registration is effected and any existing registration is cancelled

• the registration number

• details of any request for reconsideration and the date it is received

• the date any reconsideration request is acknowledged

• the reconsideration decision

• the date the trader is notified of the decision

• the date an appeal is lodged (if applicable)

• the appeal reference number

• the date the review is completed

• the date the review is sent to the Solicitor’s office.