Policy paper

Revenue and Customs Brief 5 (2022): revised guidance on dealing with VAT grouping registration

This brief explains how businesses should file their VAT returns while waiting for a decision on their VAT grouping application.

• From: HM Revenue & Customs
• Published: 2 March 2022

Documents

Revised guidance on dealing with VAT grouping registration

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This brief explains what businesses should do if they have not yet received confirmation from HMRC that their application to form, disband, join, leave, or alter the members of a VAT group has been accepted.

This guidance replaces the interim guidance issued 24 November 2021.

Published 2 March 2022