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Membership Organisations

Helen Elliott partner in Sayer Vincent discusses VAT issues for Membership Organisations
In the last two years many membership organisations have been forced to reduce the proportion of zero-rated membership income within their subscriptions following a visit from HM Revenue & Customs (HMRC). This in turn reduces the amount of taxable income they have and so they then incur additional irrecoverable VAT. This follows a change in policy by HMRC.
Those organisations which are still following an old apportionment method should expect to have to recalculate it before long if HMRC has not yet contacted them.
Membership subscriptions can be treated in different ways for VAT. They can be:
●     exempt;
●     non-business (outside the scope of VAT);

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