VATREG12200 - 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?