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Contents

Official guidance
Company Taxation Manual

CTM40100 · Particular bodies: clubs

  • CTM40105 · Introduction
  • CTM40110 · Incorporated under the Co-operative and Community Benefit Societies Act 2014 (formerly the Industrial & Provident Societies Acts)
  • CTM40115 · Incorporated as companies
  • CTM40120 · Incorporated as companies: dividends not paid
  • CTM40125 · Incorporated as companies - dividends paid
  • CTM40130 · Associate members, visitors' fees, etc
  • CTM40135 · Machine commissions
  • CTM40140 · Community Associations
  • CTM40141 · Sports clubs
  • CTM40145 · Community Interest companies
  1. Particular bodies: clubs: contents
  2. Particular bodies: Clubs: community Associations

CTM40140 | Particular bodies: Clubs: community Associations

From HM Revenue & Customs · Company Taxation Manual

Community Associations provide recreational or similar facilities to local communities in the interests of social welfare. Many of these Associations began as Village Halls and over the years the refreshment facilities provided may have grown into permanent licensed bars. They normally have a constitution which enables them to be considered as charities under (for Great Britain) the Charities Act 2011.

HMRC Charities is responsible for charitable Community Associations.

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