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Application for VAT group treatment

Companies eligible to be treated as members of a group may be treated that way if an application to that effect is made to HMRC¹. Applications for group registration are made to the address set out in Notice 700/1².

Applications can also be made electronically³. For details of the requirements relating to electronic notification, see V2.126.

Refusal of VAT group registration application

Within a period of 90 days commencing on the date of receipt⁴, HMRC may refuse the application if either⁵:

1. Ìý

   •ÌýÌýÌýÌý it appears to it that the companies are not eligible for group treatment, or

2. Ìý

   •ÌýÌýÌýÌý it considers that refusal is necessary for the protection of the revenue

For HMRC's interpretation of the expression 'protection of the revenue', see 'Protection of the revenue and VAT grouping' below.

Appeals may be made to a tribunal against a decision of HMRC in connection with any refusal of an application⁶.

Where