Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Business Income Manual

HM Revenue & Customs
, see all updates

Meaning of trade: mutual trading and members clubs: members' clubs: guidance for customers

Customers should be referred to our online guidance ‘Unincorporated organisations and Corporation Tax’ at . Customers include anyone concerned with the organisation of a club, society, residents’ association or other similar body, where it is helpful.