Find out about group and divisional VAT registration and the forms you should use to apply.

Foreword

This notice cancels and replaces Notice 700/2 (August 2014).

1. Basic information about registering groups and divisions for VAT

1.1 What this notice is about

This notice provides general background information about group and divisional registration and it also explains which forms you need to use to apply for group or divisional registration. All references in this notice to the UK include the Isle of Man.