From 1 November 2019 partnerships, sole traders and other unincorporated businesses can join a VAT group

The two main conditions to allow non corporate businesses to join a VAT group are that;

  • the business must be entitled to register for VAT as a separate business, and
  • the controlling party must control all of entities within the VAT group.

If you or your clients require any further advice in respect of setting up a VAT group – please call our free VAT helpline

Back to News

Useful Information

Watch Our Videos

Get the vital information you need quickly and easily by watching one of our guidance videos - topics include VAT assessments and penalties, VAT for charities, and maximising VAT recovery.

View Videos