Divisional registration

Produced by a Tolley Value Added Tax expert

Value Added Tax

Guidance

This guidance note provides an overview of the rules relating to divisional VAT registrations.

For an overview of VAT group and divisional registration more broadly, see the VAT group and divisional registration ― overview guidance note.

For further commentary on the legislation relating to divisional registration, see De Voil Indirect Tax Service V2.190A.

What is divisional registration?

Divisional registration allows a single corporate body to register for VAT separately. This means that the divisions have their own VAT registration numbers and submit their own VAT returns.

HMRC will only accept a divisional registration where the corporate body is trading in divisions and meets certain conditions. These are explored further in this guidance note.

For the meaning of corporate body in this context, see the VAT groups ― conditions

Access this article and thousands of others like it
free for 7 days with a trial of Tolley+™ Guidance.

TAKE A FREE TRIAL

Popular Articles

Owner-Managed Businesses

Wholly and exclusively

Wholly and exclusivelyFor both income tax and corporation tax purposes, one of the fundamental conditions that must be satisfied for an item of expenditure to be deductible, is that it must incurred ‘wholly and exclusively’ for the purposes of the trade, profession or vocation. References to CTA

14 Jul 2020 14:00 | Produced by Tolley Read more

Personal Tax

Foreign tax relief

Foreign tax reliefIncome and gains may be taxable in more than one country. The UK has three ways of ensuring that the individual does not bear a double burden:1)treaty tax relief may reduce or eliminate the double tax2)if there is no treaty, the individual can claim ‘unilateral’ relief by deducting

14 Jul 2020 11:44 | Produced by Tolley Read more

Tax Returns

Trusts and Inheritance Tax

Holdover relief for disposals by trustees

Holdover relief for disposals by trusteesOverviewWhere a capital gain has been realised on an asset that has been disposed of and that disposal was not for full value (that is not in an arm’s length sale) then holdover relief may be available. This will happen when trustees appoint capital assets

14 Jul 2020 11:54 | Produced by Tolley Read more

UU��ֱ��