Amend a VAT group

Use form VAT50/51 to amend or remove an existing VAT group.

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

What you will need

To add members to an existing group

For each proposed group member you’ll need:

their incorporation status, number and incorporation date (if applicable)
their VAT registration number (if applicable)
to know if they meet the control conditions — read ‘section 2.9’ of VAT Notice 700/2 Group and divisional registration
details of any payments made or received to be delivered after they’ve joined the group

You’ll also need to confirm:

if the group members have capital assets acquired within the last 3 years which are, or will be, leased or used by members of the group
if the group members own capital assets which will be subject to the Capital Goods Scheme from when the group change takes effect

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)
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

Who can amend a VAT group

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.

Amend a VAT group online

You’ll need to sign in to use this service. If you do not already have sign in details, you’ll be able to create them.

If you’re an agent, you’ll need to sign in with your agent services account Government Gateway user ID and password, or create an agent services account.

If you are an insolvency practitioner, you will not be able to use the online service.

Amend now

If you cannot use the online service

Get all of your information together before you start. You will fill this form in online and you cannot save your progress.
Fill in form VAT50/51.
Print and post it to HMRC, using the postal address shown on the form.

This file may not be suitable if you use assistive technology (such as a screen reader). If you need a more accessible format, email different.format@hmrc.gov.uk and tell us what format you need. It will help if you tell us what assistive technology you use. Read the accessibility statement for HMRC forms.

Related forms and guidance

Find out about group and divisional registration and which forms you need to use to apply.

Apply to change the representative member of a VAT group using form VAT56.

Authorise an agent to form or amend a VAT group using form VAT53.