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

• adding or removing companies
• requesting to disband

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)
• their total expected taxable and non-taxable turnover which should include supplies to fellow group members
• their location
• whetherto know if they meet the control conditions within— 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:

• the exemption status of each proposed group member and the actual group once set up
• if theythe 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 theythe group members own capital assets which will be subject to the Capital Goods Scheme from when the applicationgroup 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)

• 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 applicationgroup change takes effect

• their exemption status

• 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

AmendWho can amend a VAT group

IfThe youVAT50/51 areform must be submitted by an insolvencyindividual practitioner,who youis willauthorised notand beregistered ablewith toCompanies useHouse, such as a:

• company director
• company secretary
• group controller

If the onlineform service.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 withto youruse Governmentthis Gatewayservice. userIf ID and password (if you do not already have asign userin ID,details, youyou’ll canbe createable one when you first try to signcreate in).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

1. Get all of your information together before you start. You will fill this form in online and you cannot save your progress.

2. Fill in VAT50/51.

3. Print and post it to HMRC, using the postal address shown on the form.

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.