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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: records and accounts

  • Does the subsidiary entity have separate records, accounts and annual accounts (copies should be obtained of the latter for all branches and sections including the parent organisation)?
  • Does the subsidiary entity have its own stationery and does it issue invoices in its own name?
  • Does the subsidiary entity hire and fire its own staff and pay their PAYE?
  • If not, who does?
  • How are the parent organisation and the subsidiary ones treated for direct tax purposes?