Amend a VAT group
Use form VAT50/51 to amend or remove an existing VAT group.
Use this form to amend an existing VAT group, including:
- adding or removing companies
- requesting to disband
What you will need
To add members to an existing group
For each proposed group member you’ll need:
- their incorporation status, number and incorporation date (if applicable)
- their VAT registration number (if applicable)
- their total expected taxable and non-taxable turnover which should include supplies to fellow group members
- their location
- whether they meet the control conditions within VAT Notice 700/2 Group and divisional registration
- details of any payments made or received to be delivered after they’ve joined the group
You’ll also need to confirm:
- the exemption status of each proposed group member and the actual group once set up
- if they have capital assets acquired within the last 3 years which are, or will be, leased or used by members of the group
- if they own capital assets which will be subject to the Capital Goods Scheme when the application takes effect
To disband a VAT group or remove members from an existing group
For each member leaving the group you’ll need:
-
their VAT registration subsidiary reference
-
their incorporation status, number and incorporation date (if applicable)
-
their total expected taxable and non-taxable turnover which should include supplies to fellow group members
-
to confirm whether any of the companies have applied for a VAT registration and the reason why each company is leaving the group
-
to tell us whether they own any capital assets subject to the Capital Goods Scheme when the application takes effect
-
their exemption status
-
details of any payments made or received for supplies to be delivered after they’ve left the group
-
to tell us whether they expect to incur input tax, after leaving the group, relating to supplies made when they were still a member
Amend a VAT group
If you are an insolvency practitioner, you will not be able to use the online service.
Amend online
You’ll need to sign in with your Government Gateway user ID and password (if you do not have a user ID, you can create one when you first try to sign in).
If you’re an agent, you’ll need to sign in with your agent services account Government Gateway user ID and password, or create an agent services account.
If you cannot use the online service
-
Get all of your information together before you start. You will fill this form in online and you cannot save your progress.
-
Fill in VAT50/51.
-
Print and post it to HMRC, using the postal address shown on the form.
This file may not be suitable if you use assistive technology (such as a screen reader). If you need a more accessible format, email different.format@hmrc.gov.uk and tell us what format you need. It will help if you tell us what assistive technology you use. Read the accessibility statement for HMRC forms.
Related forms and guidance
Find out about group and divisional registration and which forms you need to use to apply.
Apply to change the representative member of a VAT group using form VAT56.
Authorise an agent to form or amend a VAT group using form VAT53.