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VAT Group Registration applications – VAT accounting and reporting pending HMRC’s response – VATupdate

United Kingdom

VAT Group Registration applications – VAT accounting and reporting pending HMRC’s response

12 January 2022

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For several months we have been in discussions with HMRC, seeking to obtain clarity on how businesses should account for VAT while waiting for HMRC to approve (or otherwise) their VAT grouping applications. This has gained increasing importance as there have been lengthy delays in HMRC responding to such applications.

We have now received the following guidance from HMRC:

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Source CIOT