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HMRC internal manual

VAT Registration

HM Revenue & Customs
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Entity to be registered: clubs and associations: unincorporated members' clubs

An unincorporated members’ club is a club where usually each member contributes, by subscription, to the club funds out of which expenses are paid. All members are jointly entitled to the property of the club and the members have the power to elect a controlling committee.

In an unincorporated members’ club, the ownership of the lease of the property will normally be held either by the membership or in trust for them. An unincorporated members’ club is an unincorporated association within the terms of VAT Act 1994 section 46(3) and it should be registered in the name of the club under status 7 (Other).

If you are not satisfied that the club is an unincorporated members’ club, you should call for copies of the constitution, rules and articles and memoranda of association. These documents will set out the details of how the club is run and who is entitled to what. You should be able to make a decision, on the basis of these details, about what type of club it is.