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HMRC internal manual

Company Taxation Manual

Particular bodies: Trade unions and eligible employers’ associations: Introduction

Trade unions are companies for CT purposes. General rules about how they are taxed are covered in the section on mutual concerns at CTM40950 onwards. The last sentence of CTM40965 is particularly important.

Registered trade unions are able to claim relief in respect of certain income and gains used for provident benefits, on the basis described at CTM41260 onwards.

A registered trade union is one that is entered on the list maintained under the Trade Union and Labour Relations Consolidation Act 1992 or the Industrial Relations (Northern Ireland) Order 1992.  Contact HMRC Charities to find out whether a union is registered.

There is no relief from tax for unregistered trade unions.

See CTM41290 regarding eligible employers’ associations.