Find out the basic rules of VAT, how they apply to clubs and associations, and how to treat VAT on subscriptions and other payments.
Contents
- Detail
- 1. Overview
- 2. Registering for VAT
- 3. Input tax
- 4. Output tax
- 5. Subscriptions
- 6. Raising of capital from members by loans, levies, shares and debentures
- 7. VAT liability of supplies commonly made by clubs and associations
- 8. Swipe cards, vouchers and other types of payment credits
- 9. Prizes, prize money and appearance money
- 10. Hire of rooms and halls
- 11. Trade unions and other representative bodies
- 12. Other public interest bodies
- 13. Exempt supplies by trade unions, professional and other public interest bodies
- Your rights and obligations
- Help us improve this notice
- Putting things right
- How HMRC uses your information
Source gov.uk