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HMRC internal manual

VAT Refunds Manual

Who is entitled to claim: unincorporated associations

Regulation 8 of the VAT Regulations 1995 deals with the representation of clubs associations and organisations and provides that:

‘Anything required to be done by or under the Act, these regulations or otherwise by or on behalf of a club, association or organisation, the affairs of which are managed by its members or a committee or committees of its members, shall be the joint and several responsibility of—

(a) every member holding office as president, chairman, treasurer, secretary or any similar office; or in default of any thereof,

(b) every member holding office as a member of a committee; or in default of any thereof,

(c) every member,

provided that if it is done by any official, committee member or member referred to above, that shall be sufficient compliance with any such requirement.’

The result is that a claim from any of those listed in the regulation made on behalf of an unincorporated association is, in principle, made by a person entitled to do so.