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Contents

Official guidance
VAT Registration

VATREG11900 · Entity to be registered: clubs and associations: questionnaire to establish independence of sections, branches and so on

  • VATREG11950 · Introduction
  • VATREG12000 · Constitution
  • VATREG12050 · Membership
  • VATREG12100 · Finances
  • VATREG12150 · Legal status
  • VATREG12200 · Records and accounts
  • VATREG12250 · Assets
  1. Entity to be registered: clubs and associations: questionnaire to establish independence of sections, branches and so on: contents
  2. Entity to be registered: clubs and associations: questionnaire to establish independence of sections, branches and so on: membership

VATREG12050 | Entity to be registered: clubs and associations: questionnaire to establish independence of sections, branches and so on: membership

From HM Revenue & Customs · VAT Registration

  • Is the membership of the subsidiary entity separate and identifiable from that of the parent organisation?

  • Does the subsidiary entity have charge of, and responsibility for, its own membership subscriptions?

  • Does membership of the subsidiary entity automatically bring membership of the parent organisation?

  • Does membership of the parent organisation automatically bring membership of the subsidiary entity?

  • Is membership of the parent organisation a prerequisite for membership of the subsidiary entity?

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