COM130150 - Returns / notices: notices and returns: members clubs and voluntary associations

No de minimis limit operates under COTAX for the

• Delivery of a return

• Making of a Revenue Determination (Word 29KB) for a CTSA AP

Any club or association must deliver a return through CT Online in response to a notice to deliver (Word 29KB) and pay the appropriate amount of CT electronically by the due date (Word 49KB).

However, when certain conditions exist you can treat these cases as dormant (Word 28KB). Certain Property Management Companies, formed for the sole purpose of managing owner occupied flats or apartments, are also to be dealt with in this way. For more information about dealing with these cases see subject 'Members Clubs And Associations' (COM20160) in the ‘Assessing’ business area.

For legislation applying to this subject, see COM130012.