Form

Apply for VAT group treatment

Use form VAT50 to apply to register 2 or more corporate bodies for VAT as one entity, or to add companies to an existing VAT group.

Published 26 September 2014
Last updated 30 December 2020 — see all updates
From:
HM Revenue & Customs

Documents

Application for VAT group treatment (VAT50)

Ref: VAT50 PDF, 271KB, 1 page

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Details

You must also complete the VAT1 form using the notes to help, and post it with the VAT50 form.

Use VAT50 to apply to register for VAT for:

  • 2 or more companies
  • other corporate bodies as one entity with one VAT registration number
  • adding or removing companies to or from an existing VAT group

This is known as ‘VAT group treatment’.

Email HMRC to ask for this form in Welsh (Cymraeg).

Before you start

This form is interactive and you must use Adobe Reader to complete it.

You can download the latest version of Adobe Reader for free.

Contact the Online Services Helpdesk if the form does not open.

Registering groups, divisions and joint ventures for VAT tells you whether you must register as a group and how to do it.

Read Group and divisional registration (VAT Notice 700/2) to find out about group and divisional registration and which forms you need to use to apply.

Use form VAT51 to provide details of each company in the group when registering or amending a VAT group.

Apply to change the representative member of a VAT group using form VAT56.

Published 26 September 2014
Last updated 30 December 2020 + show all updates

  1. A note has been added that the VAT1 form must also be filled in and submitted along with the VAT50 form.

  2. The Application for VAT group treatment (VAT50) form has been updated to version 2.0.

  3. Correct form added to the page. A new version will be available shortly.

  4. The Application for VAT group treatment (VAT50) form has been updated to version 2.0.

  5. First published.

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