Regulations can determine by what persons anything is required to be done, by or under VAT law, by a person carrying on a business (VATA 1994, s. 46(2)). This applies where a business is carried on by a club, association or organisation the affairs of which are managed by its members or a committee or committees of its members (Notice 701/5).

The responsibility for anything which is required to be done in VAT law by an unincorporated association such as a club is the joint and several responsibility of:

(a)every member holding office as president, chairman, treasurer, secretary or any similar office, or in default of any thereof;

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