Corporation tax on bank interest

We are a non-profit management company for a block of flats - shares owned by the individual leaseholders. We are now getting about £300-£400 a year in interest (gross) on monies held in a bank account. Back when interest was lower we only received about £30 a year and did not have to do any corporation tax returns etc. At what level do we start having to pay tax on this?

Hi,
You will need to file a company tax return if you need to pay more than £100 Corporation Tax in a year.
With the rate of tax on interest at 19 per cent, even at the top figure of £400 a year, the tax will be less than £100 meaning you won't need to file a return. 
Thank you.

Thank you, much appreciated.