Group registrations process

HMRC has published revised guidance on how businesses should file their VAT returns while waiting for a decision on their VAT grouping application. They should treat the application as provisionally accepted on the date it was submitted online or the date it should be received by HMRC if submitted by post and account for VAT accordingly.

Businesses waiting to receive the VAT grouping registration number may receive from HMRC an automated assessment letter, letters asking for payment of any automated assessments or notification of a default surcharge for not having filed the tax return. HMRC says they will not need to take action in response to any of these notices – it will cancel them automatically once the group application is fully processed.