Value Added Tax Act 1994 section 43B

Groups: applications

Section 43B sets out the process for applying to HMRC to form, amend or disband a VAT group, including the grounds on which HMRC may refuse an application.

• Applications can be made to form a new VAT group, add or remove members, change the representative member, or disband the group entirely.
• The application must be submitted by one of the group members or by the person who controls them, and a representative member must be nominated when forming a new group.
• An application is treated as granted from the date HMRC receives it (or another date HMRC allows), but HMRC has 90 days in which to refuse it.
• HMRC may refuse an application if the persons are not eligible under section 43A or if refusal is necessary to protect the revenue; a refused application is treated as never having been granted.