Register an unincorporated association for Corporation Tax
Find out how to register for Corporation Tax as a club, co-operative or other unincorporated association.
Who should register
You should register for Corporation Tax when an unincorporated association either starts:
- trading
- receiving other income
When to register
You must register within 3 months from the date the unincorporated association starts trading or receiving other income such as from investments.
What you’ll need
To register as an unincorporated association for Corporation Tax, you will need the following information:
-
organisation’s name
-
any previous names your organisation has had
-
the address any official mail should be sent to
-
date the organisation was established
-
date the organisation became liable to Corporation Tax
-
date the organisation intends to prepare its first accounts
-
your first and last names
-
your relationship to the organisation or role in the organisation
-
your telephone number and email address
How to register
You can fill the form in online. You will then need to print the form and send it to us using the address shown on the form.
Other ways to register
If you’re unable to register online, you can write a letter to HMRC instead.
You’ll need to create a 10-digit dummy Unique Taxpayer Reference (UTR) and should include this at the top of your letter.
To create a dummy UTR, use the year and month of the date you are sending your letter followed by six 5s — YYMM555555. For example, if you are sending your letter in July 2024, the dummy UTR would be 2407555555.
You will also need to include all the information from the ‘What you’ll need’ section in your letter.
Send your letter to:
Corporation Tax Services
HM Revenue and Customs
BX9 1AX
United Kingdom
After you’ve registered
The dummy UTR should only be used to chase the progress of your registration.
HMRC will process your registration and send your Corporation Tax UTR by post.