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HMRC internal manual

VAT Registration

HM Revenue & Customs
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Changes affecting registration: changes concerning an unincorporated association

If the registration of an unincorporated association is in the name of three members, for example, ‘A, B and C for and on behalf of themselves and other members of’, amend the register to read the name of the club or association. VATREG11450 gives more detail about unincorporated associations.