HMRC internal manual

VAT Valuation Manual

Specific applications: apportionment and valuation of membership benefits: general

Some of the guidance in these paragraphs can also be found in VBNB60000: Business/non-business, which deals with clubs and associations. You should refer to VBNB for guidance if you have a difficulty arising from section VATA 94(2)(a).

The policy team responsible for clubs generally is the Liability Team.