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HMRC internal manual

VAT Registration

Entity to be registered: clubs and associations: liability

VAT Regulations, regulation 8 provides that all members of a club, association or other organisation (which falls within the scope of section 46(3)), from the president or chairman through the committee members to the ordinary member, are liable for all the debts and obligations of the club for the period during which they are members.

Even after leaving the club, an ex-member will continue to be liable for debts and obligations which arose during the period of his or her membership.