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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: independence of sections, branches, sub-clubs and committees - questionnaire for establishing independence

VATREG11800 | Entity to be registered: clubs and associations: independence of sections, branches, sub-clubs and committees - questionnaire for establishing independence

From HM Revenue & Customs · VAT Registration

If the organisation of the subsidiary entity appears to fulfil all the conditions in VATREG11750, there is no real reason not to allow it independent status. If you are not satisfied that independence or separation has been properly achieved and you have general doubts about the whole organisation, there is a questionnaire at VATREG11900 with a list of questions which should help you determine what the true situation is.

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