HMRC VAT Notice 700/2 provides guidance on group and divisional VAT registration arrangements, explaining how businesses can register multiple entities under a single VAT number and the application procedures involved. The notice clarifies eligibility criteria for group registration, where a parent company can register subsidiary companies as a single entity for VAT purposes, and divisional registration for large businesses operating separate divisions. It sets out the specific forms traders must complete when applying for group or divisional registration status with HMRC.
Source: HMRC (GOV.UK) – Read the original