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Updates: VAT Groups

2024

23 October 2024 published amendments

General principles of VAT group treatment: contents

new page inserted VGROUPS01530 - VAT penalties for late submission

22 January 2024 published amendments

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

4 July 2022 published amendments

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

1 October 2021 published amendments

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

Anti-avoidance legislation in Schedule 9A, VATA 1994: authorisation for the issue of notices of direction

Amendments made for Brexit on behalf of Katie Lunt

30 September 2021 published amendments

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VGROUPS01050 - Archived no longer applicable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

Eligibility for VAT group treatment: control conditions: definition of the expression 'membership of a company'

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

11 December 2019 published amendments

Eligibility for VAT group treatment: contents

Creating new page to inform conditions for non-corporate entities.