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HMRC internal manual

VAT Registration

Entity to be registered: clubs and associations: unincorporated associations

This term is used to describe a number of persons associated together for activities such as social intercourse, sport, politics or charity (but see VATREG13050), which is not incorporated by any of the means detailed above and does not constitute a partnership.

The taxable person is the sum of the members of the association collectively. Unincorporated associations fall within the terms of section 46(3) of the VAT Act 1994 and they should be registered in the name of the association with status ‘7’ (other).