VAT Notice 700/2: Group and divisional registration
Released 26 November 2019
HMRC have published an updated version of VAT Notice 700/2: Group and divisional registration.
The Notice has been updated to include information about the legislative changes to the eligibility criteria to include certain non-corporate entities, which are individuals, partnerships and Scottish partnerships. These changes are in line with provisions in Finance Act 2019, which took effect from 1 November 2019.