Apply for VAT group registration
Use form VAT50/51 to apply to register a VAT group.
Use this form to apply to register:
- 2 or more companies
- other corporate bodies as one entity, with one VAT registration number
Find out how to amend a VAT group, if you have already registered.
What you will need
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
Apply for VAT group registration
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Get all of your information together before you start. You will fill this form in online and you cannot save your progress.
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Fill in VAT50/51.
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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.
You need to upload the VAT50/51 to your online VAT registration once you have registered.
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.