Two or more body corporates can elect to register as a single taxable entity using the same registration number if they meet the relevant requirements. This document discusses these in detail, together with the advantages and disadvantages of forming a VAT group; the relevant conditions for joining a VAT group; and the group registration procedure.

Points discussed within this guidance note:

> What is a VAT group?

This note sets out the conditions for qualifying as a VAT group by electing to VAT register as a single taxable entity using the same VAT registration number if they meet the relevant requirements.

> Advantages and disadvantages

The note provides a brief overview of the main advantages and disadvantages of forming a VAT group.

> Conditions

>> Body corporate

>> Established in the UK

>> Control

> Method of control

> Specified bodies and protecting the revenue

> Group registration procedure


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