1st November 2019

The previously announced proposals to extend the eligibility to join a VAT group to non-corporate entities will come into effect on 1 November 2019.

VAT grouping can provide administrative and financial efficiencies by allowing two or more connected bodies to be treated as a single entity for VAT purposes.  HMRC first announced that it would consult on the scope of VAT grouping in the 2016 Autumn Statement, with the aim of helping to reduce the VAT burden for businesses, and following the consultation, draft legislation was published in 2018.

The measure widens the eligibility criteria for VAT grouping and allows a non-corporate entity, such as an individual, partnership, or Scottish partnership, to join a VAT group, provided other VAT group conditions relating to control criteria are met, and is a welcome introduction.

If you would like further guidance on this topic, or want to discuss whether group registration would be beneficial for your business, please do not hesitate to contact one of our dedicated VAT specialists: Mark Hetherington, VAT Partner, on 0191 243 6073 or at markhetherington@unw.co.uk; or Ian Coulthard, VAT Senior Manager, on 0191 243 6017 or at iancoulthard@unw.co.uk.

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