Guidance

Apply to change the representative member of a VAT group

Use form VAT56 to make a change to the representative member of a VAT group.

Use this form if you want to change the lead company or other corporate body (known as the ‘representative member’) of a VAT group.

Before you start

If the proposed new representative member is not already a member of the VAT group, you must complete the VAT50/51 form.

What you will need

To change the representative member of a VAT group, you’ll need:

  • VAT Registration Number of the current representative member of the VAT group
  • full names of both the current, and proposed, representative members
  • full details of any special status for VAT purposes the proposed representative member holds

Apply to make changes

Apply 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.

Apply now

If you cannot use the online service

  1. Get all of your information together before you start. You will fill this form in online and you cannot save your progress.

  2. Fill in VAT56.

  3. Print and post it to HMRC, using the postal address shown on the form.

Get more information on how to make changes to an existing VAT group.

Use form VAT50/51 to amend or remove an existing VAT group or apply to register a VAT group.

Updates to this page

Published 14 April 2025

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