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Official guidance
Business Income Manual

BIM24650 · Meaning of trade: mutual trading and members clubs: mutual associations: specific activities: introduction

  • BIM24655 · Meaning of trade: mutual trading and members clubs: mutual associations: specific activities: NHS doctors' co-operatives: introduction and layout of guidance
  • BIM24660 · Meaning of trade: mutual trading and members clubs: mutual associations: specific activities: NHS doctors’ co-operatives: essential pre-requisite
  • BIM24665 · Meaning of trade: mutual trading and members clubs: mutual associations: specific activities: NHS doctors’ co-operatives: does the trade meet the criteria?
  • BIM24670 · Meaning of trade: mutual trading and members clubs: mutual associations: specific activities: NHS doctors’ co-operatives: varieties
  • BIM24675 · Meaning of trade: mutual trading and members clubs: mutual associations: specific activities: NHS doctors’ co-operatives: National Association of GP co-operatives
  • BIM24680 · Meaning of trade: mutual trading and members clubs: mutual associations: specific activities: mutual health insurers: introduction and layout of guidance
  • BIM24685 · Meaning of trade: mutual trading and members clubs: mutual associations: specific activities: mutual health insurers: background
  • BIM24690 · Meaning of trade: mutual trading and members clubs: mutual associations: specific activities: mutual health insurers: two interrelated questions
  • BIM24695 · Meaning of trade: Mutual trading and members clubs: mutual associations: specific activities: mutual health insurers: are they trading?
  • BIM24700 · Meaning of trade: mutual trading and members clubs: mutual associations: specific activities: mutual health insurers: is the trade mutual?
  • BIM24705 · Meaning of trade: mutual trading and members clubs: mutual associations: specific activities: agricultural co-operatives: introduction and layout of guidance
  • BIM24710 · Meaning of trade: mutual trading and members clubs: mutual associations: specific activities: agricultural co-operatives: background
  • BIM24715 · Meaning of trade: mutual trading and members clubs: mutual associations: specific activities: agricultural co-operatives: model constitution
  • BIM24720 · Meaning of trade: mutual trading and members clubs: mutual associations: specific activities: agricultural co-operatives - three points to watch
  • BIM24725 · Meaning of trade: mutual trading and members clubs: mutual associations: specific activities: agricultural co-operatives - financing
  • BIM24730 · Meaning of trade: mutual trading and members clubs: mutual associations: specific activities: agricultural co-operatives - tax treatment
  • BIM24735 · Meaning of trade: mutual trading and members clubs: mutual associations: specific activities: agricultural co-operatives - not conducting a mutual trade
  • BIM24740 · Meaning of trade: mutual trading and members clubs: mutual associations: specific activities: agricultural co-operatives - members taxation
  • BIM24745 · Meaning of trade: mutual trading and members clubs: mutual associations: specific activities: agricultural co-operatives - futures dealing
  • BIM24750 · Meaning of trade: mutual trading and members clubs: mutual associations: specific activities: Chambers of Commerce - introduction and layout of guidance
  • BIM24755 · Meaning of trade: mutual trading and members clubs: mutual associations: specific activities: Chambers of Commerce - trading?
  • BIM24760 · Meaning of trade: mutual trading and members clubs: mutual associations: specific activities: Chambers of Commerce - a mutual trade?
  • BIM24765 · Meaning of trade: mutual trading and members clubs: mutual associations: specific activities: Hunt point to point meetings - introduction and layout of guidance
  • BIM24775 · Meaning of trade: mutual trading and members clubs: mutual associations: specific activities: Hunt point-to-point meetings - trading?
  • BIM24780 · Meaning of trade: mutual trading and members clubs: mutual associations: specific activities: Hunt point-to-point meetings - dealings with members
  • BIM24782 · Meaning of trade: mutual trading and members clubs: mutual associations: specific activities: property management companies
  • BIM24784 · Meaning of trade: mutual trading and members clubs: mutual associations: specific activities: bulk buying groups - introduction and layout of guidance
  • BIM24786 · Meaning of trade: mutual trading and members clubs: mutual associations: specific activities: bulk buying groups - basic principles
  • BIM24788 · Meaning of trade: mutual trading and members clubs: mutual associations: specific activities: bulk buying groups - two relationships
  • BIM24792 · Meaning of trade: mutual trading and members clubs: mutual associations: specific activities: voluntary organisations and charities, fund-raising events - introduction and layout of guidance
  • BIM24794 · Meaning of trade: mutual trading and members clubs: mutual associations: specific activities: voluntary organisations and charities - tax exemption
  • BIM24795 · Meaning of trade: mutual trading and members clubs: mutual associations: specific activities: voluntary organisations and charities - conditions for exemption
  • BIM24796 · Meaning of trade: Mutual trading and members clubs: mutual associations: specific activities: voluntary organisations and charities - donations etc. not chargeable
  • BIM24797 · Meaning of trade: mutual trading and members clubs: mutual associations: specific activities: voluntary organisations and charities - reference to Specialist PT Charities
  • BIM24800 · Meaning of trade: mutual trading and members clubs: mutual associations: specific activities: trade protection associations - introduction and layout of guidance
  • BIM24805 · Meaning of trade: mutual trading and members clubs: mutual associations: specific activities: trade protection associations - HMRC arrangement
  • BIM24810 · Meaning of trade: mutual trading and members clubs: mutual associations: specific activities: trade protection associations: procedural points when adopting HMRC arrangement
  • BIM24815 · Meaning of trade: mutual trading and members clubs: mutual associations: specific activities: trade protection associations: benefits to members of adopting HMRC arrangement
  • BIM24820 · Meaning of trade: mutual trading and members clubs: mutual associations: specific activities: trade protection associations: text of HMRC arrangement
  • BIM24850 · Meaning of trade: mutual trading and members clubs: mutual associations: specific activities: marketing boards
  1. Meaning of trade: mutual trading and members clubs: mutual associations: specific activities: introduction: contents
  2. Meaning of trade: mutual trading and members clubs: mutual associations: specific activities: voluntary organisations and charities - reference to Specialist PT Charities

BIM24797 | Meaning of trade: mutual trading and members clubs: mutual associations: specific activities: voluntary organisations and charities - reference to Specialist PT Charities

From HM Revenue & Customs · Business Income Manual

Submit exceptional cases, where there is doubt that the trading exemption provided by S529 Income Tax Act 2007 and S483 Corporation Tax Act 2010 applies, and cases where the entity holding the event claims to be a charity, to Specialist PT Charities (Charity Technical) with a full report of the facts, to enable them to consider whether the exemption applies.

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