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Contents

Official guidance
VAT Registration

VATREG10900 · Entity to be registered: clubs and associations

  • VATREG10920 · Introduction
  • VATREG10950 · Law
  • VATREG11000 · Registration under section 46(3) of the VAT Act 1994
  • VATREG11050 · Unincorporated members' clubs
  • VATREG11100 · Incorporated members' clubs
  • VATREG11150 · Proprietary clubs
  • VATREG11200 · Clubs registered under the Friendly Societies Acts
  • VATREG11250 · Clubs registered under the Industrial and Provident Societies Acts
  • VATREG11300 · Employees' social clubs and canteens
  • VATREG11350 · Armed services messes
  • VATREG11400 · Trades unions and employers’ associations
  • VATREG11450 · Unincorporated associations
  • VATREG11500 · Incorporated associations
  • VATREG11550 · Liability
  • VATREG11700 · Independence of sections, branches, sub-clubs and committees - basic principles
  • VATREG11750 · Independence of sections, branches, sub-clubs and committees - definition of independence
  • VATREG11800 · Independence of sections, branches, sub-clubs and committees - questionnaire for establishing independence
  • VATREG11850 · Independence of sections, branches, sub-clubs and committees - registration
  • VATREG11900 · Questionnaire to establish independence of sections, branches and so on
  1. Entity to be registered: clubs and associations: contents
  2. Entity to be registered: clubs and associations: introduction

VATREG10920 | Entity to be registered: clubs and associations: introduction

From HM Revenue & Customs · VAT Registration

This section of the guidance provides information about clubs and associations.

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