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HMRC internal manual

COTAX Manual

From
HM Revenue & Customs
Updated
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Returns / notices: notices and returns: members clubs and voluntary associations

No de minimis limit operates under COTAX for the delivery of a return or the making of a revenue determination.

A club or association must deliver a return through the Corporation Tax Online Service in response to a notice to deliver and pay the appropriate amount of CT electronically by the due date (Word 49KB).

(This content has been withheld because of exemptions in the Freedom of Information Act 2000) COM23110(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

See COM130012 for legislation applying to this subject.