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HMRC internal manual

VAT Registration

Entity to be registered: clubs and associations: questionnaire to establish independence of sections, branches and so on: legal status

  • Who is legally responsible for the affairs of the subsidiary entity?
  • Who would be sued if the subsidiary entity failed to pay its creditors?
  • Does the subsidiary entity hold its own liquor licence, excise gaming licence or local authority gaming licence?
  • If not, who holds such licences?
  • Does the subsidiary entity have its own public liability insurance or is it covered by the insurance policy of the parent organisation?
  • Whose name is on any hire agreements for machines such as gaming machines, amusements machines, juke-boxes etc?