SLfT4006 - Registering a corporate body in divisions

A corporate body, which carries on its business through a number of divisions, may apply for the separate registration of those divisions. Each division is given a separate SLfT registration number and makes its own tax return. The corporate body, however, remains legally responsible for the tax.

For guidance on how to make the application for a divisional registration, see the separate guidance available covering How to register for SLfT.