Updates: VAT Groups
2024
General principles of VAT group treatment: contents
new page inserted VGROUPS01530 - VAT penalties for late submission
General principles of VAT group treatment: other matters
HMRC will now allow VAT groups of insolvent and solvent members, so long as VAT grouping control conditions continue to be met and no longer automatically remove insolvent members.
Eligibility for VAT group treatment: effect of insolvency on existing groups
HMRC will now allow VAT groups of insolvent and solvent members, so long as VAT grouping control conditions continue to be met and no longer automatically remove insolvent members.
2022
General principles of VAT group treatment: when is an intra group reverse charge due?
reference to legislated by VATA 1994 Schedule 6, Paragraph 8A added to last paragraph.
2021
VAT groups - protection of the Revenue: contents
Refreshed page to change Background title for Brexit amendements
VAT groups - protection of the Revenue: Legislative Background
Amendment to title for Brexit on behalf of Katie Lunt
VAT groups - protection of the Revenue: when to use the revenue protection powers
Amendments for Brexit on behalf on Katie Lunt
VAT groups - protection of the Revenue: procedure for applying the revenue protection powers
Amendments for Brexit on behalf of Katie Lunt
Amendments made for Brexit on behalf of Katie Lunt
General principles of VAT group treatment: contents
Brexit amendment
Amendment for Brexit
VGROUPS01050 - Archived no longer applicable
General principles of VAT group treatment: EC legislation
Page archived
General principles of VAT group treatment: Legislation
Brexit amendment
Amendments made for Brexit on behalf of Katie Lunt
General principles of VAT group treatment: what is VAT group treatment?
Amendment made for Brexit on behalf of Katie Lunt
General principles of VAT group treatment: supplies between group members
Amendments made for Brexit on behalf on Katie Lunt
General principles of VAT group treatment: other matters
Amendments made for Brexit on behalf of Katie Lunt
Eligibility for VAT group treatment: bodies corporate
Amendment made for Brexit
Amendment made for Brexit on behalf of Katie Lunt
Eligibility for VAT group treatment: 'established' and 'fixed establishment'
Amendments made for Brexit on behalf on Katie Lunt
Applications for VAT group treatment: reallocation of registration numbers
Amendments made for Brexit on behalf of Katie Lint
VAT Groups - Protection of the Revenue
Amendments made for Brexit
2019
Eligibility for VAT group treatment: contents
Creating new page to inform conditions for non-corporate entities.