Revised guidance on dealing with VAT grouping registration
Published 2 March 2022
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This publication is available at https://www.gov.uk/government/publications/revenue-and-customs-brief-5-2022-revised-guidance-on-dealing-with-vat-grouping-registration/revised-guidance-on-dealing-with-vat-grouping-registration
1. Who should read this brief
All businesses that have sent an application to HMRC, or are planning to, form, disband, join, leave, or alter the members of a VAT group and have not yet received confirmation from HMRC that their application has been accepted.
2. Background
On 24 November 2021, HMRC provided interim guidance to support businesses with how they should file their VAT returns while waiting for a decision on their VAT grouping application.
HMRC has now changed this guidance.
3. Updated guidance
If you are waiting for a response to your VAT grouping application, you should:
- treat the application as provisionally accepted on the date you submitted it online or the date it should be received by HMRC if you submitted it by post
- account for VAT accordingly
While you are waiting to receive your VAT grouping registration number, you may receive:
- an automated assessment letter
- letters asking for payment of any automated assessments
- notification of a default surcharge because you have not filed your tax return
You will not need to take any action in response to any of these notices. HMRC will automatically cancel them once your group application is fully processed.
HMRC will not take recovery action for any debts listed in this guidance which come about because you followed it. Other VAT debts may still subject to recovery actions.
4. If you have followed the previous interim guidance
If you submitted VAT returns to HMRC using previous registration numbers, you do not need to take any steps to change this.
In all instances, unless we refuse your application, the date you become registered will be the date that HMRC received your application or another agreed date.
5. Further information
Find out more about what to do while you are waiting for a response on your application and how to keep records and charge VAT while your application is considered.
You will not be penalised as a result of actions you have taken in response to previous versions of this guidance.