Mutual Trading status

Hi, we are in the first year of trading as a CIC by guarantee. However, our CIC is exclusively by membership, run by the members and for the members only. Our income comes from members subscriptions and members make one-off donations to fund any special events. Surplus from trading are not distributed but retained to fund the CIC's activities. I understand there will be no CT liability under the mutual trade principle, but I have a couple of questions please; - How do we apply for "mutual trading" status with HMRC? - If I have to submit a CT return, do I just enter zero in all relevant cells, given that all our transactions in the year are from mutual trade with members? Thank you..

Hi,
The company needs to put these queries in writing to our adress which is :
Corporation Tax Services,
HM Revenue & Customs,
BX9 1AX,
United Kingdom.
The company needs to provide the Articles of Association and request to be exempt from Corporation Tax.
Thank you.

That's helpful. Thanks for your reply.