There are special VAT rules that allow two or more corporate bodies to be treated as a single taxable person for VAT purposes known as a VAT group. Advantages of group registration Disadvantages of group registration HMRC has recently updated the applicable VAT Notice 700/2: group and divisional registration. The notice cancels and replaces the previous version published in August 2014 and has been updated to reflect changes coming into effect on 1 April 2019 that clarify which overseas services can be classified as bought-in services to ensure that such services are subject to UK VAT. Source: HM Revenue & Customs | 26-03-2019VAT grouping