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2019

Members Club - Corporation Tax

Members Club - Corporation Tax

Need to submit CT600 for small amount of interest received by the club on which corporation tax is payable.

Looking at HMRC website is appears that accounts also need to be submitted as well, but these are not in a format that can be converted into iXbrl quickly - is it ok to submit in PDF format?

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By ChrisDL
15th Mar 2012 14:33

Probably

As long as the club is not incorporated then you are allowed to file a PDF - make sure you check as some clubs are incorporated under Industrial and Provident or Friendly Societies Acts and they do need to be tagged

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15th Mar 2012 15:57

Is the Liability less than £100

If the liability is small then HMRC will agree to treat the company as dormant http://www.hmrc.gov.uk/ct/clubs-charities-agents/clubs.htm#2

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15th Mar 2012 17:14

 

 

I would suggest that youctake advantage of the concession that allows smaller charities to file online and attach the accounts as a pdf.

HMRC concesion for small charities is here http://www.hmrc.gov.uk/charities/guidance-notes/chapter6/partb.htm#69

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