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HMRC internal manual

VAT Registration

From
HM Revenue & Customs
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Entity to be registered: clubs and associations: law

The law governing the registration of clubs, associations and other organisations is contained in the VAT Act 1994 section 46(2) & 46(3).

(2) The Commissioners may by regulations make provision for determining by what persons anything required by or under this Act to be done by a person carrying on a business is to be done where a business is carried on in partnership or by a club, association or organisation the affairs of which are managed by its members or a committee or committees of its members.

(3) The registration under this Act of any such club, association or organisation may be in the name of the club, association or organisation; and in determining whether goods or services are supplied to or by such a club, association or organisation or whether goods are acquired by such a club, association or organisation from another member State, no account shall be taken of any change in its members.

The law governing the liability of these registrations is contained in the VAT Regulations 1995, regulation 8.

8 Representation of club, association or organisation

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.