CSE3480 - How the conditions are to be interpreted: Number of members and memberships: Has HMRC put any special process or compliance arrangements in place?
The primary legislation enables HM Treasury to make regulations concerning the operation of the exemption to ensure that it is working correctly. These powers have not yet been exercised, although HMRC continues to monitor the position.
Where businesses and organisations require confirmation that their arrangements satisfy the conditions of the exemption, HMRC will, where requested, provide advice in line with its standard policy.
In terms of compliance activity, HMRC deploys its resources according to risk and use of the VAT Cost Sharing Exemption is built into risk profiling in the same way as other aspects of the VAT regime.