»Ê¹ÚÌåÓýapp

»Ê¹ÚÌåÓýappre are three possible conclusions which you might reach in one of these cases:

(i) »Ê¹ÚÌåÓýappre has always been a single legal entity carrying on all the business activities

»Ê¹ÚÌåÓýapp single entity carrying on the business will need to be registered. If it is already registered, you will need to assess for any underdeclarations.

See VATDSAG04650 - What to do when you are satisfied that there is a single entity for more details.

(ii) »Ê¹ÚÌåÓýappre are a number of separate legal entities but only one business

Where the separation is artificial and results in VAT avoidance, this is disaggregation.

If

• you can establish financial, economic and organisational links between all the separated parts of the business and
• the conditions of VATA 94 Sch1 para 2(2) are satisfied

you can ask the VAT Registration Service (VRS) to issue a Notice of Direction (NoD).

»Ê¹ÚÌåÓýapp NoD will register the separate parts of the business as a single taxable person (for example, sole proprietor, partnership, company) from a specified date. Any existing registrations must be cancelled.

See VATDSAG07000 - What to do if you have reached a conclusion of disaggregation for more details.

(iii) »Ê¹ÚÌåÓýappre are a number of genuinely separate legal entities

»Ê¹ÚÌåÓýappre are no financial, economic and organisational links between the separated parts of the business and the conditions set out in VATA 94 Sch1 para 2(2) are not met. »Ê¹ÚÌåÓýapp separation is not artificial, so there is no further action to take.