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Contents

Official guidance
VAT Business/Non-Business Manual

VBNB60000 · Clubs and associations

  • VBNB60100 · Introduction to clubs and associations
  • VBNB60300 · UK VAT law on membership supplies by clubs and associations
  • VBNB60410 · Deemed business
  • VBNB60420 · Have the members given a subscription or other consideration?
  • VBNB60430 · Shares, loans, bonds and debentures
  • VBNB60440 · Shares with the right to nominate a member
  • VBNB60450 · Examples of shares, loans, bonds and debentures giving membership benefits
  • VBNB60460 · Have facilities or advantages been granted to members?
  • VBNB60470 · Clubs in sections and multi-tiered bodies
  • VBNB60480 · Unrelated non-business activities
  • VBNB60490 · Liability of supplies made by clubs and associations
  • VBNB60500 · Apportionment and valuation of membership supplies
  • VBNB60550 · Formula for valuing discounted admissions
  • VBNB60600 · Apportionment of subscription income
  • VBNB60700 · Types of association and membership supplies
  • VBNB60720 · Agricultural co-operatives
  • VBNB60730 · Buying organisations’ subscription income
  • VBNB60740 · City livery companies (worshipful companies)
  • VBNB60750 · Football club bonds and debentures
  • VBNB60760 · Hunts
  • VBNB60770 · Lawn Tennis Association
  • VBNB60780 · Masonic lodges and clubs
  • VBNB60790 · National Trust
  • VBNB60800 · Political parties
  • VBNB60810 · Round Tables and Rotary Clubs
  • VBNB60820 · Royal British Legion
  • VBNB60860 · General information about service messes and service funds for junior ranks
  • VBNB60870 · Catering by service messes and service funds for junior ranks
  • VBNB60880 · Contact points for service messes and service funds for junior ranks
  • VBNB60910 · Wildlife trusts
  • VBNB60920 · Wimbledon debentures
  • VBNB60960 · Definition and registration of Student Unions
  • VBNB60970 · Student Unions activities and input tax recovery
  1. VAT Business/Non-Business Manual
  2. Clubs and associations: contents

VBNB60000 | Clubs and associations: contents

From HM Revenue & Customs · VAT Business/Non-Business Manual

Contents33 entries

  1. VBNB60100Clubs and associations: introduction to clubs and associations
  2. VBNB60300Clubs and associations: UK VAT law on membership supplies by clubs and associations
  3. VBNB60410Clubs and associations: deemed business
  4. VBNB60420Clubs and associations: have the members given a subscription or other consideration?
  5. VBNB60430Clubs and associations: shares, loans, bonds and debentures
  6. VBNB60440Clubs and associations: shares with the right to nominate a member
  7. VBNB60450Clubs and associations: examples of shares, loans, bonds and debentures giving membership benefits
  8. VBNB60460Clubs and associations: have facilities or advantages been granted to members?
  9. VBNB60470Clubs and associations: clubs in sections and multi-tiered bodies
  10. VBNB60480Clubs and associations: unrelated non-business activities
  11. VBNB60490Clubs and associations: liability of supplies made by clubs and associations
  12. VBNB60500Clubs and associations: apportionment and valuation of membership supplies
  13. VBNB60550Clubs and associations: formula for valuing discounted admissions
  14. VBNB60600Clubs and associations: apportionment of subscription income
  15. VBNB60700Clubs and associations: types of association and membership supplies
  16. VBNB60720Clubs and associations: agricultural co-operatives
  17. VBNB60730Clubs and associations: buying organisations’ subscription income
  18. VBNB60740Clubs and associations: City livery companies (worshipful companies)
  19. VBNB60750Clubs and associations: football club bonds and debentures
  20. VBNB60760Clubs and associations: hunts
  21. VBNB60770Clubs and associations: Lawn Tennis Association
  22. VBNB60780Clubs and associations: Masonic lodges and clubs
  23. VBNB60790Clubs and associations: National Trust
  24. VBNB60800Clubs and associations: political parties
  25. VBNB60810Clubs and associations: Round Tables and Rotary Clubs
  26. VBNB60820Clubs and associations: Royal British Legion
  27. VBNB60860Clubs and associations: general information about service messes and service funds for junior ranks
  28. VBNB60870Clubs and associations: catering by service messes and service funds for junior ranks
  29. VBNB60880Clubs and associations: contact points for service messes and service funds for junior ranks
  30. VBNB60910Clubs and associations: wildlife trusts
  31. VBNB60920Clubs and associations: Wimbledon debentures
  32. VBNB60960Clubs and associations: Definition and registration of Student Unions
  33. VBNB60970Clubs and associations: Student Unions activities and input tax recovery
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