{"corpusVersion":"2026-07-28.2","exampleProfile":{"archetypeIds":["archetype-vat-group","archetype-private-company"],"asOf":"2026-07-28","assertions":[{"basis":"The VAT grouping does not create a fourth company.","classificationId":"legal:tax-group-not-person","dimensionId":"legal-existence","effectiveDateBasis":"stated-interval","effectiveFrom":"2026-04-01","effectiveTo":null,"scope":{"activityOrContext":"Approved VAT grouping","jurisdiction":"United Kingdom","ruleset":"VAT Notice 700/2 as at 2026-07-28","subjectRef":"vat-group","taxOrRegime":"VAT"},"sourceIds":["src-hmrc-vat-groups"],"status":"established"},{"basis":"The representative member remains a separate incorporated company.","classificationId":"legal:body-corporate","dimensionId":"legal-existence","effectiveDateBasis":"current-at-corpus-review","effectiveFrom":null,"effectiveTo":null,"scope":{"activityOrContext":"Representative member's separate incorporation","jurisdiction":"United Kingdom","ruleset":"Companies Act 2006 section 16","subjectRef":"vat-representative-company","taxOrRegime":"Company law"},"sourceIds":["src-companies-act-2006-s16","src-hmrc-vat-groups"],"status":"established"},{"basis":"VAT grouping does not end member B's separate company identity.","classificationId":"legal:body-corporate","dimensionId":"legal-existence","effectiveDateBasis":"current-at-corpus-review","effectiveFrom":null,"effectiveTo":null,"scope":{"activityOrContext":"Member B's separate incorporation","jurisdiction":"United Kingdom","ruleset":"Companies Act 2006 section 16","subjectRef":"vat-member-company-b","taxOrRegime":"Company law"},"sourceIds":["src-companies-act-2006-s16","src-hmrc-vat-groups"],"status":"established"},{"basis":"VAT grouping does not end member C's separate company identity.","classificationId":"legal:body-corporate","dimensionId":"legal-existence","effectiveDateBasis":"current-at-corpus-review","effectiveFrom":null,"effectiveTo":null,"scope":{"activityOrContext":"Member C's separate incorporation","jurisdiction":"United Kingdom","ruleset":"Companies Act 2006 section 16","subjectRef":"vat-member-company-c","taxOrRegime":"Company law"},"sourceIds":["src-companies-act-2006-s16","src-hmrc-vat-groups"],"status":"established"},{"basis":"The approved group is treated through one representative member for VAT.","classificationId":"attribution:single-vat-person","dimensionId":"tax-attribution","effectiveDateBasis":"stated-interval","effectiveFrom":"2026-04-01","effectiveTo":null,"scope":{"activityOrContext":"Supplies made while all three companies are members","jurisdiction":"United Kingdom","ruleset":"VAT Notice 700/2 as at 2026-07-28","subjectRef":"vat-group","taxOrRegime":"VAT"},"sourceIds":["src-hmrc-vat-groups"],"status":"established"},{"basis":"The example assumes business activities within the VAT grouping rules.","classificationId":"capacity:independent-economic-actor","dimensionId":"capacity-activity","effectiveDateBasis":"stated-interval","effectiveFrom":"2026-04-01","effectiveTo":null,"scope":{"activityOrContext":"Grouped economic activities","jurisdiction":"United Kingdom","ruleset":"UK VAT guidance as at 2026-07-28","subjectRef":"vat-group","taxOrRegime":"VAT taxable-person rules"},"sourceIds":["src-hmrc-vat-guide-700"],"status":"conditional"},{"basis":"The VAT group has no separate residence from its members.","classificationId":"nexus:no-separate-residence","dimensionId":"residence-nexus","effectiveDateBasis":"stated-interval","effectiveFrom":"2026-04-01","effectiveTo":null,"scope":{"activityOrContext":"Tax-specific group identity","jurisdiction":"United Kingdom","ruleset":"VAT Notice 700/2 as at 2026-07-28","subjectRef":"vat-group","taxOrRegime":"VAT grouping"},"sourceIds":["src-hmrc-vat-groups"],"status":"established"},{"basis":"The example assumes approved membership and representative member.","classificationId":"registration:vat-group","dimensionId":"registration-grouping","effectiveDateBasis":"stated-interval","effectiveFrom":"2026-04-01","effectiveTo":null,"scope":{"activityOrContext":"Approved group membership and representative member","jurisdiction":"United Kingdom","ruleset":"VAT Notice 700/2 as at 2026-07-28","subjectRef":"vat-group","taxOrRegime":"VAT registration"},"sourceIds":["src-hmrc-vat-groups"],"status":"established"},{"basis":"The synthetic companies meet the relevant control condition.","classificationId":"control:common-control","dimensionId":"ownership-control","effectiveDateBasis":"stated-interval","effectiveFrom":"2026-04-01","effectiveTo":null,"scope":{"activityOrContext":"Control connection among the three member companies","jurisdiction":"United Kingdom","ruleset":"VAT Notice 700/2 as at 2026-07-28","subjectRef":"vat-group","taxOrRegime":"VAT group eligibility"},"sourceIds":["src-hmrc-vat-groups"],"status":"established"},{"basis":"VAT grouping does not replace each company's classification under other regimes.","classificationId":"reporting:separate-members","dimensionId":"reporting-classification","effectiveDateBasis":"stated-interval","effectiveFrom":"2026-04-01","effectiveTo":null,"scope":{"activityOrContext":"Effect of VAT grouping on member reporting classes","jurisdiction":"United Kingdom","ruleset":"OECD CRS 2025 subject to UK implementation","subjectRef":"vat-representative-company","taxOrRegime":"Common Reporting Standard"},"sourceIds":["src-oecd-crs-2025"],"status":"established"},{"basis":"The representative member submits the single VAT return and handles payment or repayment.","classificationId":"obligation:representative-member","dimensionId":"obligation-role","effectiveDateBasis":"stated-interval","effectiveFrom":"2026-04-01","effectiveTo":null,"scope":{"activityOrContext":"Single VAT return and payment account for the group","jurisdiction":"United Kingdom","ruleset":"VAT Notice 700/2 as at 2026-07-28","subjectRef":"vat-representative-company","taxOrRegime":"VAT"},"sourceIds":["src-hmrc-vat-groups"],"status":"established"}],"id":"example-three-company-vat-group","jurisdiction":"United Kingdom","label":"Three companies in one UK VAT group","notDetermined":["Eligibility or approval of any real VAT group.","VAT due or recoverable.","Corporation Tax, CRS or beneficial ownership of any member."],"reviewTriggers":["Confirm membership and representative member on each transaction date.","Check intra-group supply exceptions and overseas establishments.","Assess every member separately for non-VAT regimes."],"subjects":[{"id":"vat-group","kind":"vat-group","label":"Synthetic VAT group"},{"id":"vat-representative-company","kind":"company","label":"Synthetic representative company"},{"id":"vat-member-company-b","kind":"company","label":"Synthetic member company B"},{"id":"vat-member-company-c","kind":"company","label":"Synthetic member company C"}],"summary":"Three synthetic UK companies under common control have an approved VAT group with one representative member."},"interpretation":{"boundary":{"filingOrSubmission":false,"legalAdvice":false,"personalFactsAccepted":false,"singleLabelSufficient":false,"syntheticExample":true},"example":{"archetypeIds":["archetype-private-company","archetype-vat-group"],"asOf":"2026-07-28","id":"example-three-company-vat-group","jurisdiction":"United Kingdom","label":"Three companies in one UK VAT group","subjects":[{"id":"vat-group","kind":"vat-group","label":"Synthetic VAT group"},{"id":"vat-member-company-b","kind":"company","label":"Synthetic member company B"},{"id":"vat-member-company-c","kind":"company","label":"Synthetic member company C"},{"id":"vat-representative-company","kind":"company","label":"Synthetic representative company"}],"summary":"Three synthetic UK companies under common control have an approved VAT group with one representative member."},"identityVector":[{"assertions":[{"basis":"VAT grouping does not end member B's separate company identity.","classificationId":"legal:body-corporate","dimensionId":"legal-existence","effectiveDateBasis":"current-at-corpus-review","effectiveFrom":null,"effectiveTo":null,"scope":{"activityOrContext":"Member B's separate incorporation","jurisdiction":"United Kingdom","ruleset":"Companies Act 2006 section 16","subjectRef":"vat-member-company-b","taxOrRegime":"Company law"},"sourceIds":["src-companies-act-2006-s16","src-hmrc-vat-groups"],"status":"established"},{"basis":"VAT grouping does not end member C's separate company identity.","classificationId":"legal:body-corporate","dimensionId":"legal-existence","effectiveDateBasis":"current-at-corpus-review","effectiveFrom":null,"effectiveTo":null,"scope":{"activityOrContext":"Member C's separate incorporation","jurisdiction":"United Kingdom","ruleset":"Companies Act 2006 section 16","subjectRef":"vat-member-company-c","taxOrRegime":"Company law"},"sourceIds":["src-companies-act-2006-s16","src-hmrc-vat-groups"],"status":"established"},{"basis":"The representative member remains a separate incorporated company.","classificationId":"legal:body-corporate","dimensionId":"legal-existence","effectiveDateBasis":"current-at-corpus-review","effectiveFrom":null,"effectiveTo":null,"scope":{"activityOrContext":"Representative member's separate incorporation","jurisdiction":"United Kingdom","ruleset":"Companies Act 2006 section 16","subjectRef":"vat-representative-company","taxOrRegime":"Company law"},"sourceIds":["src-companies-act-2006-s16","src-hmrc-vat-groups"],"status":"established"},{"basis":"The VAT grouping does not create a fourth company.","classificationId":"legal:tax-group-not-person","dimensionId":"legal-existence","effectiveDateBasis":"stated-interval","effectiveFrom":"2026-04-01","effectiveTo":null,"scope":{"activityOrContext":"Approved VAT grouping","jurisdiction":"United Kingdom","ruleset":"VAT Notice 700/2 as at 2026-07-28","subjectRef":"vat-group","taxOrRegime":"VAT"},"sourceIds":["src-hmrc-vat-groups"],"status":"established"}],"dimensionId":"legal-existence","dimensionLabel":"Legal existence and form"},{"assertions":[{"basis":"The approved group is treated through one representative member for VAT.","classificationId":"attribution:single-vat-person","dimensionId":"tax-attribution","effectiveDateBasis":"stated-interval","effectiveFrom":"2026-04-01","effectiveTo":null,"scope":{"activityOrContext":"Supplies made while all three companies are members","jurisdiction":"United Kingdom","ruleset":"VAT Notice 700/2 as at 2026-07-28","subjectRef":"vat-group","taxOrRegime":"VAT"},"sourceIds":["src-hmrc-vat-groups"],"status":"established"}],"dimensionId":"tax-attribution","dimensionLabel":"Tax attribution and charge"},{"assertions":[{"basis":"The example assumes business activities within the VAT grouping rules.","classificationId":"capacity:independent-economic-actor","dimensionId":"capacity-activity","effectiveDateBasis":"stated-interval","effectiveFrom":"2026-04-01","effectiveTo":null,"scope":{"activityOrContext":"Grouped economic activities","jurisdiction":"United Kingdom","ruleset":"UK VAT guidance as at 2026-07-28","subjectRef":"vat-group","taxOrRegime":"VAT taxable-person rules"},"sourceIds":["src-hmrc-vat-guide-700"],"status":"conditional"}],"dimensionId":"capacity-activity","dimensionLabel":"Capacity and activity"},{"assertions":[{"basis":"The VAT group has no separate residence from its members.","classificationId":"nexus:no-separate-residence","dimensionId":"residence-nexus","effectiveDateBasis":"stated-interval","effectiveFrom":"2026-04-01","effectiveTo":null,"scope":{"activityOrContext":"Tax-specific group identity","jurisdiction":"United Kingdom","ruleset":"VAT Notice 700/2 as at 2026-07-28","subjectRef":"vat-group","taxOrRegime":"VAT grouping"},"sourceIds":["src-hmrc-vat-groups"],"status":"established"}],"dimensionId":"residence-nexus","dimensionLabel":"Residence and territorial nexus"},{"assertions":[{"basis":"The example assumes approved membership and representative member.","classificationId":"registration:vat-group","dimensionId":"registration-grouping","effectiveDateBasis":"stated-interval","effectiveFrom":"2026-04-01","effectiveTo":null,"scope":{"activityOrContext":"Approved group membership and representative member","jurisdiction":"United Kingdom","ruleset":"VAT Notice 700/2 as at 2026-07-28","subjectRef":"vat-group","taxOrRegime":"VAT registration"},"sourceIds":["src-hmrc-vat-groups"],"status":"established"}],"dimensionId":"registration-grouping","dimensionLabel":"Registration, election and grouping"},{"assertions":[{"basis":"The synthetic companies meet the relevant control condition.","classificationId":"control:common-control","dimensionId":"ownership-control","effectiveDateBasis":"stated-interval","effectiveFrom":"2026-04-01","effectiveTo":null,"scope":{"activityOrContext":"Control connection among the three member companies","jurisdiction":"United Kingdom","ruleset":"VAT Notice 700/2 as at 2026-07-28","subjectRef":"vat-group","taxOrRegime":"VAT group eligibility"},"sourceIds":["src-hmrc-vat-groups"],"status":"established"}],"dimensionId":"ownership-control","dimensionLabel":"Ownership, control and benefit"},{"assertions":[{"basis":"VAT grouping does not replace each company's classification under other regimes.","classificationId":"reporting:separate-members","dimensionId":"reporting-classification","effectiveDateBasis":"stated-interval","effectiveFrom":"2026-04-01","effectiveTo":null,"scope":{"activityOrContext":"Effect of VAT grouping on member reporting classes","jurisdiction":"United Kingdom","ruleset":"OECD CRS 2025 subject to UK implementation","subjectRef":"vat-representative-company","taxOrRegime":"Common Reporting Standard"},"sourceIds":["src-oecd-crs-2025"],"status":"established"}],"dimensionId":"reporting-classification","dimensionLabel":"Reporting classification"},{"assertions":[{"basis":"The representative member submits the single VAT return and handles payment or repayment.","classificationId":"obligation:representative-member","dimensionId":"obligation-role","effectiveDateBasis":"stated-interval","effectiveFrom":"2026-04-01","effectiveTo":null,"scope":{"activityOrContext":"Single VAT return and payment account for the group","jurisdiction":"United Kingdom","ruleset":"VAT Notice 700/2 as at 2026-07-28","subjectRef":"vat-representative-company","taxOrRegime":"VAT"},"sourceIds":["src-hmrc-vat-groups"],"status":"established"}],"dimensionId":"obligation-role","dimensionLabel":"Filing, payment and withholding role"}],"notDetermined":["Eligibility or approval of any real VAT group.","VAT due or recoverable.","Corporation Tax, CRS or beneficial ownership of any member."],"overlaps":[{"dangerousShortcut":"Propagating the VAT-group identity to Corporation Tax, CRS, ownership or contracts.","id":"overlap-separate-companies-one-vat-person","label":"Separate companies, one VAT taxable person","matchedAssertions":{"member-company":{"classificationId":"legal:body-corporate","dimensionId":"legal-existence","scope":{"activityOrContext":"Member B's separate incorporation","jurisdiction":"United Kingdom","ruleset":"Companies Act 2006 section 16","subjectRef":"vat-member-company-b","taxOrRegime":"Company law"},"status":"established"},"vat-group-shell":{"classificationId":"legal:tax-group-not-person","dimensionId":"legal-existence","scope":{"activityOrContext":"Approved VAT grouping","jurisdiction":"United Kingdom","ruleset":"VAT Notice 700/2 as at 2026-07-28","subjectRef":"vat-group","taxOrRegime":"VAT"},"status":"established"},"vat-taxable-person":{"classificationId":"attribution:single-vat-person","dimensionId":"tax-attribution","scope":{"activityOrContext":"Supplies made while all three companies are members","jurisdiction":"United Kingdom","ruleset":"VAT Notice 700/2 as at 2026-07-28","subjectRef":"vat-group","taxOrRegime":"VAT"},"status":"established"}},"meaning":"VAT treats eligible members as one taxable person through a representative member; their company-law and other-tax identities remain separate.","sourceIds":["src-hmrc-vat-groups"],"status":"established"}],"review":{"conflictingDimensionIds":[],"inactiveAssertionIds":[],"reasons":["Assess every member separately for non-VAT regimes.","Check intra-group supply exceptions and overseas establishments.","Confirm membership and representative member on each transaction date.","Joint and several liability matters.","Membership or representative member changed.","Overseas establishments or bought-in services are involved."],"status":"review-before-use"},"schema":"taxsorted.tax-identity-interpretation/1","sourceIds":["src-companies-act-2006-s16","src-hmrc-vat-groups","src-hmrc-vat-guide-700","src-oecd-crs-2025"],"unresolvedDimensionIds":[]},"schema":"taxsorted.uk.tax-identity-example-detail/1","sources":[{"authorityLevel":"legislation","id":"src-companies-act-2006-s16","jurisdiction":"United Kingdom","limitations":["Corporate existence does not settle residence, beneficial ownership, VAT grouping or foreign tax classification."],"publisher":"UK Parliament","retrievedAt":"2026-07-28","supports":["Registration forms a body corporate capable of exercising the functions of an incorporated company."],"title":"Companies Act 2006, section 16","url":"https://www.legislation.gov.uk/ukpga/2006/46/section/16"},{"authorityLevel":"official-guidance","id":"src-hmrc-vat-groups","jurisdiction":"United Kingdom","limitations":["Eligibility, establishment, control and anti-avoidance conditions must be checked."],"publisher":"HM Revenue & Customs","retrievedAt":"2026-07-28","supports":["Eligible persons can be treated as one taxable person for VAT.","The representative member files and pays for the group while members can remain jointly and severally liable.","Group members keep their separate legal existence."],"title":"Group and divisional registration, VAT Notice 700/2","url":"https://www.gov.uk/guidance/group-and-divisional-registration-vat-notice-7002"},{"authorityLevel":"model-standard","id":"src-oecd-crs-2025","jurisdiction":"International","limitations":["Domestic implementation and effective dates control reporting obligations.","The 2025 consolidation includes amendments whose first exchanges are expected later."],"publisher":"OECD","retrievedAt":"2026-07-28","supports":["CRS Entity, Financial Institution, Active NFE, Passive NFE and Controlling Person are separate reporting classifications.","A trust's controlling-person roles include settlors, trustees, protectors, beneficiaries or classes and other persons exercising ultimate effective control."],"title":"Consolidated text of the Common Reporting Standard 2025","url":"https://www.oecd.org/content/dam/oecd/en/publications/reports/2025/04/consolidated-text-of-the-common-reporting-standard-2025_e478bc04/055664b1-en.pdf"},{"authorityLevel":"official-guidance","id":"src-hmrc-vat-guide-700","jurisdiction":"United Kingdom","limitations":["General guidance does not replace the VAT Act, detailed manuals or transaction-specific rules."],"publisher":"HM Revenue & Customs","retrievedAt":"2026-07-28","supports":["Current UK VAT guidance keeps business and non-business activities separate.","A VAT business is a continuing activity mainly concerned with making supplies to other persons for consideration, with frequency and scale."],"title":"VAT guide, Notice 700","url":"https://www.gov.uk/guidance/vat-guide-notice-700"}]}