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HMRC internal manual

VAT Registration

HM Revenue & Customs
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Entity to be registered: clubs and associations: questionnaire to establish independence of sections, branches and so on: constitution

  • Is there a written set or rules and a written constitution for both the parent organisation and its subsidiary entities? If so, get hold of copies.
  • Can the parent organisation veto membership applications to the subsidiary entity?
  • Can the parent organisation veto decisions made by the committee of the subsidiary entity? If so, does the veto apply to all decisions of the subsidiary’s committee or just limited and specified types of decision?
  • Is there a separate committee for the subsidiary entities?
  • If each entity does have its own committee, how is that committee constituted and who is allowed to vote in elections for membership of that committee?
  • Do the constitution or rules of the subsidiary entity place restrictions, in areas other than the general aims and objectives, on how that subsidiary entity operates?