For registration purposes, the representative member is a person making taxable supplies, intending to make taxable supplies (see V2.144) or treated as entitled to registration (see V2.146) by virtue of the activities set out below which it is deemed to carry on. HMRC may give directions in connection with the constitution of a group of bodies corporate, or in respect of a supply made within a group (see V2.190B).
Identification of representative member for VAT grouping purposes
An application for registration is made by the representative member and the choice of person for this purpose is essentially a matter for the group. However, HMRC may determine which member of a group is to be the representative member where supplies are made both in the UK and the Isle of Man1.
Where companies treated as members of a group have establishments in both the UK and the Isle of Man (or in neither country), HMRC may at any time determine that another person is substituted as the representative member from the time as it
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