Adding members to a VAT group

To add entities, that are currently not VAT registered, to an existing VAT group, do I need to apply for VAT registration for each of the companies online (effectively completing VAT1 forms) and attach VAT50/51? Or, is it sufficient to submit a VAT50/51 form listing all entities to be added without applying for VAT registration? If the latter, can I send the VAT50/51 in an email to grouprepliesvat@hmrc.gov.uk or to vrs.newregistrations@hmrc.gov.uk?

Hi,

If you are adding a member to a VAT group then you would not need to send in a VAT 1 for each member being added.

You would need to complete a VAT 50/51 form which you would complete online, print off and send in the post.

Apply for VAT group registration or amend your details

Thank you.

Thank you for your response. Is completing a VAT50/51 also sufficient for creating a new VAT group consisting of an entity which already has a stand-alone registration and another one currently not VAT registered? Not sure if anyone reported it yet, but there is glitch with the VAT50/51 - after completing it and hitting 'Preview', the printable format doesn't pick up the entities to be added/removed. I tried several times and the pirnt-out is missing this information.

Hi. If you are creating a new VAT group then you would need to complete a VAT 1 form to form a bew VAT registration. As part of the online application it will ask you if you are forming a VAT group and will then ask you to complete and attach a VAT 50/51 form. If you have trouble completing/attaching the VAT 1 form please click on the 'get help with this page' link at the bottom of the page so that the Digital Team can resolve this . Thank you .

 

Hello there Just checking, but if I wanted to add an already existing VAT registered company to an existing VAT Group, I understand this can be done using the VAT 50/VAT 51 form. Are there any other restrictions to consider with this? E.g. timing constraints? Many thanks

Hi KBO,
The conditions attached to adding a new member to a an existing VAT group are as below:
6. Changes in the group’s circumstances
Thank you.