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HMRC internal manual

VAT Business/Non-Business Manual

From
HM Revenue & Customs
Updated
, see all updates

Clubs and associations: contents

  1. VBNB60100
    Introduction to clubs and associations
  2. VBNB60200
    EC VAT law on membership supplies by clubs and associations
  3. VBNB60300
    UK VAT law on membership supplies by clubs and associations
  4. VBNB60410
    Deemed business
  5. VBNB60420
    Have the members given a subscription or other consideration?
  6. VBNB60430
    Shares, loans, bonds and debentures
  7. VBNB60440
    Shares with the right to nominate a member
  8. VBNB60450
    Examples of shares, loans, bonds and debentures giving membership benefits
  9. VBNB60460
    Have facilities or advantages been granted to members?
  10. VBNB60470
    Clubs in sections and multi-tiered bodies
  11. VBNB60480
    Unrelated non-business activities
  12. VBNB60490
    Liability of supplies made by clubs and associations
  13. VBNB60500
    Apportionment and valuation of membership supplies
  14. VBNB60550
    Formula for valuing discounted admissions
  15. VBNB60600
    Apportionment of subscription income
  16. VBNB60700
    Particular types of association and membership supplies
  17. VBNB60720
    Agricultural co-operatives
  18. VBNB60730
    Buying organisations' subscription income
  19. VBNB60740
    City livery companies (worshipful companies)
  20. VBNB60750
    Football club bonds and debentures
  21. VBNB60760
    Hunts
  22. VBNB60770
    Lawn Tennis Association
  23. VBNB60780
    Masonic lodges and clubs
  24. VBNB60790
    National Trust
  25. VBNB60800
    Political parties
  26. VBNB60810
    Round Tables and Rotary Clubs
  27. VBNB60820
    Royal British Legion
  28. VBNB60860
    General information about service messes and service funds for junior ranks
  29. VBNB60870
    Catering by service messes and service funds for junior ranks
  30. VBNB60880
    Contact points for service messes and service funds for junior ranks
  31. VBNB60910
    Wildlife trusts
  32. VBNB60920
    Wimbledon debentures
  33. VBNB60960
    Definition and registration of Student Unions
  34. VBNB60970
    Student Unions activities and input tax recovery