Taxera
Flag of United KingdomVAT groups United KingdomOptionalLast reviewed October 2026

VAT groups in United Kingdom, explained

In the UK, two or more eligible persons under common control can register as a VAT group, with one representative member.

General information only, not tax advice. Rules change, so check the official sources at the bottom of this page before you act.

The regime

VAT group, VAT Act 1994 section 43

Who can join

Eligible persons under common control. Partnerships and individuals can also join under the rules.

How it works

Configure the group in Taxera → Prepare each member from ERP data → Consolidate at group level, with adjustments → Review the group total → File the group return

Key points and dates for United Kingdom

  1. Representative member
    One member accounts for the group's VAT and files the return
  2. Liability
    All members are jointly and severally liable for the VAT due
  3. Recent changes
    HMRC has updated its policy on overseas establishments. Check the current guidance

What the group return covers

Supplies between members are normally disregarded. The representative member files one return and pays or reclaims the VAT for the group.

What your ERP has to deliver

Taxera needs the VAT data of every member company code, tagged to the right group, so each member's figures can be prepared and then consolidated. Entities outside the group stay on the standard VAT return.

The process, step by step

ERP data (all members)
Taxera: member figures
Group consolidation and adjustments
Group total for filing

Practical insights

  • Check HMRC's current guidance on overseas establishments.
  • Know who the representative member is and what they file.

Common pitfalls

  • Relying on older guidance about overseas establishments.
  • Forgetting joint and several liability.

Linked obligations in United Kingdom

VAT returns: standard returns for entities outside the group
e-Invoicing and SAF-T: same ERP data, same integration

VAT groups United Kingdom: questions, answered

Official sources

Keep this guide

Download the United Kingdom VAT groups guide as a PDF. It has the same content as this page.

More VAT group guides

All VAT group countriesVAT groups GermanyVAT groups FranceVAT groups NetherlandsVAT groups BelgiumVAT groups ItalyVAT groups SpainVAT groups PolandVAT groups IrelandVAT groups LuxembourgVAT groups PortugalVAT groups RomaniaVAT groups LatviaVAT groups MaltaVAT groups Czech RepublicVAT groups SloveniaAll countries in the Tax Tracker

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