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Do I need to notify HMRC of CLBG Directorships?

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Some years ago I received a letter from HMRC telling me that I no longer need to complete a tax return unless certain events / conditions occur, one of which was - If I became a Company Director.

I am a member of a small members club which is set up as a not-for-profit Company Limited by Guarantee, the Directors of which cannot receive any remuneration (other than genuine minor expenses).

Would such a directorship be exempt from notification?

If so, can anyone give me the link to the appropriate page on HMRC's website?
We need the earth for food, water, and shelter.
The earth needs us for nothing.
The earth does not belong to us.
We belong to the Earth

Comments

  • Mikeyorks
    Mikeyorks Posts: 10,377 Forumite
    Part of the Furniture 10,000 Posts Combo Breaker
    The SA requirements are set out here :-

    http://www.hmrc.gov.uk/sa/need-tax-return.htm#1

    Your question appears to be covered right at the start (my bold bit) :-


    You must complete a return if you're any of the following:
    • a company director (unless you're a director of a non-profit organisation, for example a charity, and don't receive any payments or benefits)
    If you want to test the depth of the water .........don't use both feet !
  • thenudeone
    thenudeone Posts: 4,462 Forumite
    Part of the Furniture 1,000 Posts Combo Breaker
    Thanks. The club probably falls within that category but I'm not not 100% sure.

    The Companies House website lists the club as:
    Company Type: PRI/LBG/NSC (Private, Limited by guarantee, no share capital, use of 'Limited' exemption)
    Nature of Business (SIC(03)):
    9133 - Other membership organisations


    Does HMRC get automatic notifications of Company Directors from Companies House?
    If so, they cannot easily know whether directors receive remuneration or not, so do they filter out not-for-profit companies?

    Has anyone been asked to complete a tax return because HMRC have become aware that they have become a director of a non-profit charity, club, or group, even though they receive no remuneration?

    Any first-hand experience would be appreciated.

    I can't stand the hassle of having to complete a tax return again, and don't want to risk it! Thanks
    We need the earth for food, water, and shelter.
    The earth needs us for nothing.
    The earth does not belong to us.
    We belong to the Earth
  • chrismac1
    chrismac1 Posts: 2,585 Forumite
    I may get shot for this, but if this was me I would only complete a tax return if I got a letter in the post from HMRC telling me I had to. The main assumption here is that there is no tax liability arising. Note that by no means all company directors are required to complete a tax return, it serves no-one any purpose to clog up the tax system with these sorts of returns. The system is in enough of a mess as it is!
    Hideous Muddles from Right Charlies
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