Revenue and Customs Brief 5/2022 explains that, where businesses are waiting for confirmation that their VAT grouping application has been accepted by HMRC, 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.
The brief also notes that businesses do not need to take any action in response to various communications from HMRC while waiting to receive their VAT grouping registration number (e.g. automated assessment letters and letters requesting payment). HMRC will automatically cancel any such notices or requests when the group application is fully processed. VAT Notice 700/2 has also been updated accordingly.
Revenue and Customs Brief 5/2022 explains that, where businesses are waiting for confirmation that their VAT grouping application has been accepted by HMRC, 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.
The brief also notes that businesses do not need to take any action in response to various communications from HMRC while waiting to receive their VAT grouping registration number (e.g. automated assessment letters and letters requesting payment). HMRC will automatically cancel any such notices or requests when the group application is fully processed. VAT Notice 700/2 has also been updated accordingly.
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