01
The group becomes the taxable person
A VAT group uses one registration and the representative member submits the return and deals with HMRC. Supplies between group members are generally disregarded for VAT, subject to detailed exceptions and anti-avoidance rules.
- Establishment and control
- Representative member
- Intra-group supplies
- Joint and several liability
02
Joining and leaving changes return boundaries
Effective dates can end an entity's existing VAT period, alter partial exemption calculations and require opening or closing controls. Applications should be timed against commercial and systems change.
- Application evidence
- Effective dates
- Historic liabilities
- Partial exemption
Primary sources
Tax guidance changes. These official sources were checked on 31 August 2026.
VAT Notice 700/2: group registrationVAT Notice 706: partial exemption