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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: legal status

VATREG12150 | Entity to be registered: clubs and associations: questionnaire to establish independence of sections, branches and so on: legal status

From HM Revenue & Customs · VAT Registration

  • Who is legally responsible for the affairs of the subsidiary entity?

  • Who would be sued if the subsidiary entity failed to pay its creditors?

  • Does the subsidiary entity hold its own liquor licence, excise gaming licence or local authority gaming licence?

  • If not, who holds such licences?

  • Does the subsidiary entity have its own public liability insurance or is it covered by the insurance policy of the parent organisation?

  • Whose name is on any hire agreements for machines such as gaming machines, amusements machines, juke-boxes etc?

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