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VBNB60100 | Clubs and associations: introduction to clubs and associations

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

This part of the manual deals with the business question as it affects clubs and associations. It does not override the general guidance on the business question given at VBNB30200.

In addition to their membership supplies, clubs and associations may make a variety of other supplies. For information on the supplies commonly made by clubs and association, refer to Notice 701/5.