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Group VAT Registration

VAT grouping occurs where two or more companies or limited liability partnerships are treated as a single taxable "person" for VAT purposes.  A VAT group is treated in the same way as a single company registered for VAT on its own.

In general, the members of the group each have to have an establishment in the UK and be under common control.  There are special conditions for VAT groups with an annual turnover of more than 10 million.

Advantages of group registration are:

Disadvantages are:

As with most other areas of the tax system, VAT Groups are subject to detailed anti-avoidance provisions.

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