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HMRC internal manual

VAT Registration

Entity to be registered: clubs and associations: trades unions and employers’ associations

Trades unions and employers’ associations do not necessarily have corporate status. Depending on the organisation, constitution and rules of the particular trade union or employers’ association, these may fall within the terms of section 46(2).

Before processing the registration, you should establish the status of the applicant by calling for copies of the constitution, rules articles and memoranda of association, any certificates of registration under Acts of Parliament and certificates of incorporation. The terms and details of these documents will spell out the way the club is organised and who is entitled to do what and to what property. This should allow you to make an informed decision about what sort of club it is.

They should be registered in the name of the trades union or employers’ association with status ‘1’ (incorporated company) or ‘7’ (other) depending on their status.