Additional Tax Guidance

You must pay Corporation Tax on profits from doing business as a club, co-operative or other unincorporated association, eg a community group or sports club. 

 

Check out our guidance for sports clubs here.

This guidance is especially relevant for clubs which operate bars and run events which may be open to non-members.

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Check out our guidance for sports clubs here.

This guidance outlines VAT related requirements for sports clubs registered as charities in the UK.

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Check out our guidance for sports clubs here.

Following a change in the law in September 2020, all express trusts, subject to a limited number of exemptions, are now required to register with HMRC Trust Registration Service (TRS). This is the case irrespective of whether the trust has a tax liability.

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Check out our guidance for sports clubs here.

Scotland's Deposit Return Scheme has been designed to make it easy for us all to do the right thing. People pay a small deposit of 20p when they buy a drink in a single-use container and then get the deposit back when they return the empty bottle or can.
 

Guidance on the requirements of sports clubs regarding this is currently being produced.