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HMRC internal manual

VAT Registration

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

  • Is the membership of the subsidiary entity separate and identifiable from that of the parent organisation?
  • Does the subsidiary entity have charge of, and responsibility for, its own membership subscriptions?
  • Does membership of the subsidiary entity automatically bring membership of the parent organisation?
  • Does membership of the parent organisation automatically bring membership of the subsidiary entity?
  • Is membership of the parent organisation a prerequisite for membership of the subsidiary entity?