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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鈥檒l need

To register as an unincorporated association for Corporation Tax, you will need the following information:

• organisation鈥檚 name聽聽聽

• any previous names your organisation has had聽聽聽

• the address any official mail should be sent to 聽

• date the organisation was established 聽聽

• date the organisation became liable to Corporation Tax 聽聽

• date the organisation intends to prepare its first accounts 聽聽

• your first and last names聽聽

• your relationship to the organisation or role in the organisation聽聽

• 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鈥檙e unable to register online, you can write a letter to HMRC instead.

You鈥檒l 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 鈥� 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 鈥榃hat you鈥檒l need鈥� section in your letter.

Send your letter to:

After you鈥檝e 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.