Now that HMRC has withdrawn its CT600 submission service, an unincorporated association of which I've been a member for 50-odd years, has asked for my assistance in preparing their accounts for HMRC and tax returns. The treasurer is a retired accountant, so it's a matter of getting everything in the right format, and adjusting for the mutual and non-mutual trading.
Final accounts doesn't have a suitablke format: 'limited company' produces a number of non-deletable disclosures, and 'sole trader' cannot deal with the CT.
Also the online CT module requires a company registration number to be entered, which obviously doesn't exist for an unincorporated association. I'm not sure if this can be fudged or whether entering 'no number' or somesuch would circumvent the problem.
There ought to be a proper solution for such entities to have accounts and CT submissions through the online software.
Clive Brown
