HMRC internal manual

VAT Registration

VATREG11000 - Entity to be registered: clubs and associations: registration under section 46(3) of the VAT Act 1994

Section 46(3) provides for the registration of entities or bodies which are not provided for elsewhere in the Act; by the likes of sections 41 (the Crown), 42 (local authorities), and 45 (partnerships).

These provisions apply to some types of club, some types of unincorporated associations and any other entity which is run or managed by

  • the members, or
  • one or more committees made up from the members.

The paragraphs below on the specific types of club and association will tell you which are covered by this provision.

Registrations under section 46(3) must always be in the name of the club, association or other organisation. A list of the people holding posts such as president, chairman, treasurer, secretary, committee member should be kept on EF and kept up-to-date. The VAT 1 is to be signed by a responsible officer of the club, association or other organisation (for example, the secretary or treasurer).

We should generally accept the type of club as notified on the VAT 1 application. However, if you are in any doubt, you should make further enquiries using the following paragraphs as a guide.