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When you say that “HMRC’s guidance is clear” on what basis do you make that claim please?
The guidance at 2.18 suggest that if your application is rejected but you had submitted returns as though a member had joined then this would need to be corrected. The guidance also refers to “provisionally being treated as a member of a VAT Group” although I have not seen the criterion for this, but might presume it means “applied and waiting to hear.”
These sentences seem to suggest otherwise. I have a situation coming up where the long delayed approval (well over 90 days) is about to hit home! Therefore interested in your source.
Update from 2 March 2022:
https://www.gov.uk/government/publications/revenue-and-customs-brief-5-2...
If I have understood this correctly HMRC have now reverted back to the law
s43B(4) VATA 1994.
Alas, so much for their original clear guidance.