The forum isn’t a legal entity in it’s own right and not VAT registered. I would probably try to avoid the registration in any case. I have a limited company for my professional life and deregistered for VAT on the advice of my accountant when the annual turnover dropped below the mandatory threshold of £85,000. I now can’t claim VAT back but I also don’t have to submit quarterly returns for the company.
From what I’ve read so far, I would either have to run the forum as a sole trader or, I think more relevantly, as an ‘unincorporated association’. If it starts making a profit then I would have to submit tax returns and pay corporation tax. The intention isn’t to make a profit though, with all receipts either paying the running costs or donated to charity. perhaps that’s the right path to take. I’m still i=unclear on what I do about VAT though. I presume it’ll be payable as the items aren’t exempt.
For the calendars I bought them from the printer and did pay VAT. I want to make a small profit on merchandise to help fund the running costs of the forum.
Overall, my worry is that it won’t be economically viable to sell merchansise, which can’t be right. So I think I’m still missing somehting in my understanding. Hence the OP. 