Unincorporated Associations - Corporation Tax

Hello HMRC, we started a Junior Chess Association in our county a few years ago and are now running tournaments. We have not yet registered. Do we need to register and pay corporation tax? Currently, we have a group of three members. Thank you. Kind regards MC

Hi

Yes, you will need to write to HMRC  Business tax and customs, BX9 1AX and advise the full name and address as well as the accounting period.  
Please set out the full details of how you operate and who can enter tournaments and whether you charge an entry fee.  
Whether CT is payable will depend on whether you are trading.  Information can be found in HMRC's Business Income Manual at BIM20000 onwards.  This is available on the GOV.Uk website.

Thank you

Hello. I have recently been appointed Treasurer, upon the death of the previous Treasurer, who was a Chartered Accountant, of a School Alumni Association. The Association has no premises or assets, and charges a membership subscription of £20 to members, who number around 150. The Association runs a website, posts out newsletters, and organises several events throughout the year. (An annual dinner, a golf tournament, and a Christmas gathering. At the annual dinner, a raffle is held, and the proceeds are donated to a religious order, that the school was part of. Does the Association, which is over 100 years old, need to register? Due to the death of the previous treasurer, few records are held, other than Bank Statements that I can obtain going back 7 years.

Hi Andrew Valvona,
Please see our web page Unincorporated associations
You may wish to write to us with details of the associatoin to establish if the association is already registered with HMRC.
If it is not, you will need to decide if you consider registration for CT is required.
Thank you.