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HMRC internal manual

VAT Registration

Entity to be registered: clubs and associations: independence of sections, branches, sub-clubs and committees - questionnaire for establishing independence

If the organisation of the subsidiary entity appears to fulfil all the conditions in VATREG11750, there is no real reason not to allow it independent status. If you are not satisfied that independence or separation has been properly achieved and you have general doubts about the whole organisation, there is a questionnaire at VATREG11900 with a list of questions which should help you determine what the true situation is.