Clubs, Societies, Associations and Corporation Tax

The various requirements to tell HMRC that a company is liable for Corporation Tax, pay any Corporation Tax due and file a Company Tax Return online and on time also apply to members’ clubs, Community Amateur Sports clubs, societies, associations and some other unincorporated bodies.

If your organisation is liable for Corporation Tax you must tell HMRC. HMRC need to know some information about your organisation and this is shown on form CT41G (Clubs) (see below). You must provide this to HMRC regardless of whether you have already given it to another HMRC tax area such as PAYE, or another body such as the Charity Commission.

After you tell HMRC your organisation is liable for Corporation Tax, they will send you a form CT41G (Clubs) which will contain your company’s UTR. Please complete then return this form to your Corporation Tax Office.

But HMRC does not normally ask clubs and societies with ‘very small tax liabilities’ (known to HMRC as ‘small’ clubs) to file a Company Tax Return. Subject to certain conditions, HMRC may treat your organisation as dormant for Corporation Tax purposes. From time to time HMRC will check the tax position for your organisation. If you are unclear about your club or society’s Corporation Tax position you should ask your Corporation Tax Office for advice.

What to do when a dormant organisation becomes active

If circumstances change and your previously dormant organisation now needs to complete a Company Tax Return, please write to your Corporation Tax Office and include a copy of the latest set of accounts. Or, if your organisation is not obliged to produce accounts by its Constitution or Rules, please include a copy of the:

  • Annual statement of income and expenditure
  • Current Constitution or Rules
  • Articles of Association

If you need help, please call us on 01362 696612 or email info@mandrakeuk.com