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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: assets

  • Who owns or rents the premises which the subsidiary entity uses for carrying on its activities?
  • Who holds legal title to any plant, equipment, fixtures and fittings that the subsidiary entity uses in the course of its activities?
  • What would happen to such plant, equipment, fixtures and fittings if the subsidiary entity were to be dissolved?
  • If the premises are owned by the parent organisation, does the subsidiary entity pay any rent for their use?