COM40100 - Case records: setting up case records: unincorporated associations

Unincorporated associations such as clubs, associations or property management companies are liable to company tax. They have a duty to notify chargeability to tax.

UK-Real Estate Investment Trusts (UK-REITs) are treated as unincorporated companies. They are normally tax-exempt but are required to file returns annually. For more information see the subject ‘UK-REITs (UK real estate investment trusts)’ (COM40090).

A COTAX record is required for all such companies.

Action in CT Ops Offices

When a Technical Caseworker asks you to set up a record for an unincorporated association

• Use function CCTP (Set Up New Company)
• Enter the company status as type

• ‘L’ - Club, society, association, or any other body not included under any other heading
• ‘R’ - Real Estate Investment Trust (REIT)

• Or

• ‘O’ - Other

• Do not issue a form CT41G from COTAX. Instead, issue a form CT41G (Clubs) manually in all cases except UK-REITs

For a list of forms relevant to this subject, see COM40021.

For a list of functions to use in particular situations, see COM40011.