VATREG12200 | Entity to be registered: clubs and associations: questionnaire to establish independence of sections, branches and so on: records and accounts

Does the subsidiary entity have separate records, accounts and annual accounts (copies should be obtained of the latter for all branches and sections including the parent organisation)?

Does the subsidiary entity have its own stationery and does it issue invoices in its own name?

Does the subsidiary entity hire and fire its own staff and pay their PAYE?

If not, who does?

How are the parent organisation and the subsidiary ones treated for direct tax purposes?