VAT groups 鈥� applying, amending and disbanding
Value Added Tax
Guidance
This guidance note examines how to apply for VAT group registration, and how to amend or disband an existing group registration.
For an overview of VAT group and divisional registration generally, see the VAT group and divisional registration 鈥� overview guidance note.
For in-depth commentary on the legislation and case law in this area, see De Voil Indirect Tax Service V2.190AA.
Applying for a new group registration
A group registration must generally be made through HMRC鈥檚 online registration portal on the gov.uk website. Additional forms will need to be uploaded as part of the online application process. In very limited circumstances a paper application may be made by requesting form VAT1 from the VAT enquiries helpline (see further in the VAT registration 鈥� procedure guidance note).
The relevant forms that need to be submitted are summarised in the table below:
| Person / situation | Form |
| The representative member (see the VAT groups 鈥� main consequences guidance note) | Complete online registration form / form VAT1, form VAT 50 and form VAT 51 |
| Subsidiary |
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