Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

VAT group definition

What does VAT group mean? In practice, a vat group is a number of related entities treated as a single taxable person for VAT: intra-group supplies are disregarded, a representative member files returns and pays VAT for the group, and all members are jointly and severally liable. United Kingdom (England & Wales, Scotland and Northern Ireland): Defined in the Value Added Tax Act 1994. Eligibility is set out in s 43A(1): two or more bodies corporate established in the UK, or with a UK fixed establishment, may form a group if one company controls each of the others, or if one person...

UK VAT grouping: eligibility, control, registration, consequences and anti-avoidance (specified bodies, reverse charge); special NI goods rules; 2025 HMRC updates on overseas branches and the care sector

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Practice notes

VAT grouping

Numerous businesses function within corporate groups, essentially indicating they share common economic Ownership. The presence of company groups is generally acknowledged across a broad range of different provisions in tax law. For a summary of the relevant Rules, see: Tax groupings—overview. Under a VAT grouping arrangement, all companies in the group are regarded as one taxable person for VAT purposes as a whole. Any supplies made by, or to, a member of a VAT group are treated, for VAT purposes, as made by or to a single designated member of that group, nominated for this role and known as the 'representative member'. Transactions between entities within the same VAT group are normally disregarded for VAT purposes. Furthermore, members of a VAT group are jointly and severally responsible for each other’s VAT debts...

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Web page updated on 22/05/2026

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