Form VAT 51 at a glance
What it is: Form VAT 51 is the Application for VAT Group Treatment, with Company Details.
Who signs: Your applications on forms VAT 51 must be accompanied by a single, global application on form VAT 50. The forms VAT 51 must be signed by the person who signs the VAT 50.
Where and when to file: Send your application form to the VAT Registration Unit for the representative member of the group.
A filled-in Form VAT 51 example: a company joins a VAT group
How to fill out Form VAT 51, box by box
The form number
Use a separate form for each corporate body. In the box in the top right hand corner give each form a consecutive number and show the total number of VAT 51s you are submitting.
Included in or removed from a VAT group
The corporate body named on this form is to be: a) included in a VAT group (please complete items 2 to 9) or b) removed from a VAT group.
VAT registration number and Subsidiary ref no. (Please complete items 2 and 9).
Name, incorporation number and trading name
Enter the Full name of corporate body.
Enter the Company incorporation number and the Date of incorporation.
Trading name (4): Enter the main trading name if it is different from the Full name of corporate body.
Address of principal place of business
Give the address of the place where the day to day affairs of the business are dealt with, with the Postcode.
Current VAT registration number
Enter the Current VAT registration number (if applicable).
Expected annual turnover
Please give the Total expected annual taxable turnover (including zero rate activities), the Total expected annual non-taxable turnover (i.e. exempt and non-business), and the Total expected annual value of 'taxable' supplies and of 'non-taxable' supplies to fellow group members.
Declaration and signature
Declaration (9): You must complete this declaration.
Write your full name in BLOCK LETTERS after I, declaring that all the entered details and information in any accompanying documents are correct and complete.
Add your Signature and the Date.
More rules for Form VAT 51
Before you fill in this form please read VAT Notice 700/2 VAT group treatment.
Describe the nature of your business.
Sources
[1] Form VAT 51, Application for VAT Group Treatment (June 1999), HM Customs and Excise (the Official source link on this page).