VGROUPS03750 - Eligibility conditions for specified bodies: specified bodies process
Step 1
VAT group turnover is £10 million or less each year? (VGROUPS03190)
- No - go to Step 2
- Yes - go to Step 9
Step 2
Body corporate:
- controls all other VAT group members; or
- is a charity or trustee of occupational pension scheme; or
- is under statutory control?
- No - go to Step 3
- Yes - go to Step 9
Step 3
Body corporate is:
- partly owned by a third party (directly or indirectly); or
- managed by a third party (VGROUPS03210); or
- the sole general partner of a limited partnership? (VGROUPS03230)
- Yes - go to Step 4
- No - go to Step 9
Step 4
Body corporate / limited partnership has a business activity that involves making supplies subject to VAT to other VAT group members (other than incidental supplies (VGROUPS03300 “What are ‘incidental supplies’?” sub-heading))?
- Yes - go to Step 5
- No - go to Step 9
Step 5
Some or all of the VAT on the intra-group supplies is irrecoverable? (VGROUPS03300 “What is a relevant business activity?” sub-heading)
- Yes - go to Step 6
- No - go to Step 9
Step 6
Body corporate is a specified body.
Consolidation test (VGROUPS03550): specified body:
- is consolidated in group accounts of a person controlling the VAT group; and
- is not consolidated in group accounts of any third party?
- Yes - go to Step 7
- No - go to Step 8
Step 7
Benefits test (VGROUPS03350): over 50% of benefits from business activity accrue to third parties?
- Yes - go to Step 8
- No - go to Step 9
Step 8
VAT GROUPING NOT ALLOWED. End of process.
Step 9
VAT GROUPING ALLOWED. End of process.