Tax Residency Form - Unincorporated Association

Like a few people on this Forum we have received a Tax Residency Self-Certification Form for Entities from our new bank and are struggling with the TIN. The page about Unincorporated Associations doesn't address the TIN issue - in fact it implies that we would most likely not need to register for a UTR. We are a voluntary organisation as part of the European Movement. We don't trade, our income is solely donations from the volunteers and we have a turnover of under £1,000 a year. As far as know we have never had a UTR but the only options for not having a TIN are a) The Country of Tax Residency does not issue TINs b) The country where the entity is Tax Resident in does not require a TIN to be disclosed under Domestic Law c) Start Up Non-Financial Entity awaiting TIN None of these is totally correct (c is the closest). I presume the form originates from an HMRC requirement and a lot of organisations would fit into out category so surely there should be an option which reflects it for NPOs?

Hi Philip,
We can not advise, as we can only provide you a tax identification number if  you are registered under a tax regime.
You will need to contact the bank and ask them what you can use in it's place or if there is another route for you to take. 
The only way we can provide you with a UTR is to register for CT, but then you could become subject to the obligations of filing a return. 
Thank you.

Hi Philip

Please be aware that unincorporated associations are only required to file a Corporation Tax return if they anticipate that their liability will be 100 GBP or more. So, should they find that they require the UK equivalent of a TIN (this is a US term), then an option could be to register for a CT record and then report that they qualify for the filing exemption. 

Thanks