Syllabus A6. Value Added Tax A6a. Additional Material

A6aii. Impact of divisional registration

Syllabus A6aii)

Advise on the impact of divisional registration

Impact of divisional registration

Sometimes a large company operates not as a group of companies but as a single company with a number of divisions.

If the divisions are largely independent units dealing in different products and having separate accounting systems, it may be difficult to produce one VAT return for the whole company.

In these circumstances the company can apply to be registered in the name of its separate divisions.