23. Unincorporated associations and clubs, and payment of Corporation Tax

Steps to take when you're appointed to an unincorporated association or club.

Insolvency practitioners must take these steps when they’re appointed to an unincorporated association or club (for example, a voluntary group or a sports club):

  1. Find out when HMRC will treat clubs and unincorporated organisations as dormant.

  2. Write to HMRC to confirm the date of your appointment and to give instructions for us to update the registered office address held with your main address or principle place of business. As an unincorporated association does not need to be registered with Companies House, HMRC will not be automatically notified of your appointment.

  3. Use form CT61 to make a return of Income Tax on company payments. You can request CT61 online.

If you have any queries about the CT61, contact HMRC by telephone: 0300 322 9209.

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