Amend a VAT group

Use this form to amend an existing VAT group, including:

For each proposed group member you’ll need:

To disband a VAT group or remove members from an existing group

For each member leaving the group you’ll need:

their VAT registration subsidiary reference

their incorporation status, number and incorporation date (if applicable)

their total expected taxable and non-taxable turnover which should include supplies to fellow group members

to confirm whether any of the companies have applied for a VAT registration and the reason why each company is leaving the group

to tell us whether they own any capital assets subject to the Capital Goods Scheme from when the group change takes effect

details of any payments made or received for supplies to be delivered after they’ve left the group

to tell us whether they expect to incur input tax, after leaving the group, relating to supplies made when they were still a member

The VAT50/51 form must be submitted by an individual who is authorised and registered with Companies House, such as a:

If the form is submitted by an employee, accountant or agent, you must also provide a completed VAT53 form.