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  • RE: Unincorporated Associations - Corporation Tax

    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.