Guidance

Apply to change the representative member of a VAT group

Use form VAT56 to make a change to the representative member of a VAT group.

Use this form if you want to change the lead company or other corporate body (known as the 鈥榬epresentative member鈥�) of a VAT group.

Before you start

If the proposed new representative member is not already a member of the VAT group, you must complete the .

What you will need

To change the representative member of a VAT group, you鈥檒l need:

  • VAT Registration Number of the current representative member of the VAT group
  • full names of both the current, and proposed, representative members
  • full details of any special status for VAT purposes the proposed representative member holds

Apply to make changes

Apply online

You鈥檒l need to sign in with your Government Gateway user ID and password (if you do not have a user ID, you can create one when you first try to sign in).

If you鈥檙e an agent, you鈥檒l need to sign in with your agent services account Government Gateway user ID and password, or聽create an agent services account.

If you cannot use the online service

  1. Get all of your information together before you start. You will fill this form in online and you cannot save your progress.

  2. Fill in

  3. Print and post it to HMRC, using the postal address shown on the form.

Get more information on how to make changes to an existing VAT group.

Use form VAT50/51 to or

Updates to this page

Published 14 April 2025

Sign up for emails or print this page