³ÉÈËÓ°Òô

Home / De-Voil / Part V2 Registration – deregistration / Division V2.1 Registration and deregistration / Group and divisional VAT registration / V2.189Y Group VAT registration—conditions
Commentary

V2.189Y Group VAT registration—conditions


Part V2 Registration – deregistration

V2.189Y Group VAT registration—conditions

This paragraph examines the conditions that must be met in order for a person to qualify for VAT grouping.

In broad terms, two or more companies may be treated as members of a group provided they1:

  1. Ìý

    •ÌýÌýÌýÌý satisfy the establishment condition

  2. Ìý

    •ÌýÌýÌýÌý satisfy the control condition

  3. Ìý

    •ÌýÌýÌýÌý are not caught by anti-avoidance provisions

  4. Ìý

    •ÌýÌýÌýÌý are not tour operators (subject to certain conditions)2

In some circumstances certain non-corporate persons may also qualify to be treated as members of a VAT group3.

The conditions outlined above and the circumstances in which non-corporate persons may also be treated as members of a UK VAT group are examined in detail below.

Establishment condition—VAT grouping

A company is eligible to be treated as a member of a group if either it4:

  1. Ìý

    •ÌýÌýÌýÌý is established in the UK

  2. Ìý

    •ÌýÌýÌýÌý has a fixed establishment in the UK

Establishments and fixed establishments

HMRC considers5

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
TAKE A FREE TRIAL TAKE A FREE TRIAL

Web page updated on 26 Aug 2024 07:36