Value Added Tax Act 1994 section 43A

Groups: eligibility

Section 43A sets out the conditions under which UK bodies corporate, individuals and partnerships are eligible to be treated as members of a VAT group.

• Two or more UK bodies corporate can form a VAT group where one controls the others, a single person controls all of them, or a partnership of two or more individuals controls all of them.
• An individual running a business can form a group with one or more UK bodies corporate, provided the individual controls them and is established or has a fixed establishment in the UK.
• Two or more relevant persons (individuals, bodies corporate or Scottish partnerships) carrying on a business in partnership can form a group with UK bodies corporate, provided the partnership controls them and is established or has a fixed establishment in the UK.
• Whether a body corporate, individual or partnership has the necessary control over a UK body corporate is determined in accordance with the rules in section 43AZA.