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Section 43B(4) states; we may allow an application from a date prior to the date received. Our policy is that applications to form a new VAT group or to change the composition of an existing one may be given retrospective effect but only for a period which does not:

• exceed 30聽days before the date on which the application is received by HMRC, and
• span the beginning of the current聽VAT return period聽of an existing VAT group, or
• span the beginning of the current聽VAT return period聽of any of the entities applying to form, join or leave the VAT group.

For example, entities 鈥淎鈥�, 鈥淏鈥� and 鈥淐鈥� apply to form a new VAT group. We receive this application is on 1 July 20xx. The earliest that the application can be given effect is 1 June 20xx (30 days prior to receipt). However, entity 鈥淎鈥檚鈥� current VAT return period began on 1 May 20xx, entity 鈥淏鈥檚鈥� current VAT return聽period began on 1 June 20xx and entity 鈥淐鈥� is on non-standard tax periods and its current VAT return period聽began on 15 June 20xx. Under these circumstances, the application to form a new group would only be given retrospective effect from 15 June 20xx.

The reason for this policy is to avoid the need to amend or replace VAT returns for periods which have already finished.

If the retrospective application relates to unauthorised VAT group treatment different criteria will apply. (Please see VGROUPS02550 for more detail).