VAT groups and partial exemption

As a VAT group is broadly treated as a single person for VAT purposes, the VAT group will be partly exempt if any of the members incur input tax that relates to the provision of exempt supplies. For details of partial exemption, see the Partial exemption 鈥� overview guidance note. This also means that the partial exemption de minimis limits apply on a VAT group-wide basis (and not to individual members).

VAT groups and the capital goods scheme (CGS)

For details of the implications of VAT grouping on the CGS, see the Capital goods scheme 鈥� intervals and adjustments guidance note.

VAT groups and transfers of a going concern