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Externally generated income in a mutual trading co

Club in Tier 4 so effectively closed at the moment. NHS are going to use club as vaccination centre

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NHS will have sole use of the clubhouse and part of the car park for the next 3 to 5 months.  It will pay a hire fee and will also be responsible for all the associated costs of cleaning, daily sanitising and end of day deep cleaning with specified materials.  It will also be responsible for any additional insurance required.  Presumably, as this income is not 'mutually' generated it will be taxable?  I am not aware of any HMRC concessions in this respect.

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By Geoff56
31st Dec 2020 14:11

Yes, I would agree that it's taxable.

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RLI
By lionofludesch
31st Dec 2020 14:39

I vote taxable too.

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