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Find out more about registering for VAT if you own land with another person.

Two or more companies or limited liability partnerships - known as ‘bodies corporate’ - can register as a single taxable person or VAT group if: A VAT group is treated in the same way as a single taxable person registered for VAT on its own.

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If you’re applying online you can’t send your forms through the post.

You can also apply to register a group for VAT by post.

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If 2 people work together as a joint venture, the joint venture may have to register for VAT.

Related companies or limited liability partnerships can register as a single taxable person - a VAT group.

It’s the ‘person’, not the business, who is registered for VAT.

A person can be an individual, a legal person or a legal entity.

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