VGROUPS04700 - Applications for VAT group treatment: registration number of those joining or leaving a group registration
»Ê¹ÚÌåÓýapp existing registration numbers of any entities that join the group must be cancelled prior to their joining and any entities that leave the group may have to be re-registered in their own name outside the group if they are still liable to be registered.
When a group is completely disbanded the group’s registration must be cancelled and every member of the group, including the representative member, should, if necessary, be re-registered in its own name. »Ê¹ÚÌåÓýapp registration number of the group cannot be re-allocated to any ex-member of the group.