UK HMRC has published Revenue and Customs Brief 5 (2022): revised guidance on dealing with VAT grouping registration. The brief explains what businesses should do if they have not yet received confirmation from HMRC that their application to form, disband, join, leave, or alter the members of a VAT group has been accepted.
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Revised guidance on dealing with VAT grouping registration
1. Who should read this brief
All businesses that have sent an application to HMRC, or are planning to…