HMRC letter codes · Corporation Tax (CT)
CT41G (Clubs)Details of a new club, society or similar body
Last reviewed 14 October 2026 · How Tax Letters checks its facts
In short
GOV.UK's CT41G (Clubs) page describes the form as the one to tell HMRC that a new club, society, voluntary association or other similar body has started any business activity, so HMRC knows when it will be liable for Corporation Tax.
“Use form CT41G (Clubs) to tell HMRC that your new club, society, voluntary association or other similar body has started any business activity, so we know when you’ll be liable for Corporation Tax.”
GOV.UK: Corporation Tax: details of clubs, societies, voluntary associations and other similar bodies (CT41G (Clubs)) · checked 14 October 2026
Information, not advice: this page reports what HMRC, GOV.UK and the bodies named publish about CT41G (Clubs). Each fact has its source and the day it was checked beside it.
What it is
HMRC's internal manual forms index describes the CT41G (Clubs) as issued manually to obtain details of new clubs, societies and voluntary associations and other similar bodies.
“Issued manually to obtain details of new clubs, societies and voluntary associations and other similar bodies.”
HMRC COTAX Manual: COM150, Forms index · checked 14 October 2026
A separate page of HMRC's internal manual, on receiving the form, says the CT41G (Clubs) is no longer issued and that its action guide is kept for any legacy CT41G (Clubs) forms.
“CT41G (Clubs) is no-longer issued. Action Guide kept for any Legacy CT41G (Club) forms.”
HMRC COTAX Manual: COM40075, Case records: new company records: receipt of form CT41G (Clubs) (Action Guide) · checked 14 October 2026
What it asks
GOV.UK's CT41G (Clubs) page also says a Company Tax Return must be filed online, and that doing so needs a sign-up for Corporation Tax Online.
“You must file your Company Tax Return online. To do this you’ll need to sign up for Corporation Tax Online.”
GOV.UK: Corporation Tax: details of clubs, societies, voluntary associations and other similar bodies (CT41G (Clubs)) · checked 14 October 2026
Time limits and rules
GOV.UK's separate guide to registering an unincorporated association for Corporation Tax (it does not name the CT41G (Clubs)) says to register within 3 months from the date the association starts trading or receiving other income such as from investments.
“You must register within 3 months from the date the unincorporated association starts trading or receiving other income such as from investments.”
GOV.UK: Register an unincorporated association for Corporation Tax · checked 14 October 2026
How to send it or apply
GOV.UK's separate guide to registering an unincorporated association for Corporation Tax (it does not name the CT41G (Clubs)) says you can fill the form in online, then print it and send it to the address shown on the form.
“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.”
GOV.UK: Register an unincorporated association for Corporation Tax · checked 14 October 2026
Free help and HMRC contacts
For questions about the CT41G (Clubs), HMRC's Corporation Tax enquiries line (GOV.UK) is 0300 200 3410, open Monday to Friday, 8am to 6pm and closed on bank holidays. GOV.UK has a “Find out about call charges” link.
“Call HMRC for help with general Corporation Tax enquiries. … Telephone: 0300 200 3410 … Opening times: Monday to Friday: 8am to 6pm. Closed bank holidays … Find out about call charges”
GOV.UK: Corporation Tax: general enquiries · checked 14 October 2026
Free help first
These routes are described by GOV.UK, TaxAid and Citizens Advice themselves.
- HMRC's extra supportHMRC offers extra support if your health condition or personal circumstances make it difficult to contact HMRC, for example a mental health condition, financial hardship or being treated in hospital.
- Someone to deal with HMRC for youYou can authorise a friend, relative or voluntary organisation to talk to HMRC for you and help you fill in forms.
- TaxAidTaxAid helps people with tax problems who cannot pay for advice. Tax Help for Older People merged with TaxAid in July 2025.
- Citizens AdviceCitizens Advice gives confidential advice online, over the phone and in person, for free.
- GOV.UK: Corporation Tax: details of clubs, societies, voluntary associations and other similar bodies (CT41G (Clubs)) (checked 14 Oct 2026)
- HMRC COTAX Manual: COM150, Forms index (checked 14 Oct 2026)
- HMRC COTAX Manual: COM40075, Case records: new company records: receipt of form CT41G (Clubs) (Action Guide) (checked 14 Oct 2026)
- GOV.UK: Register an unincorporated association for Corporation Tax (checked 14 Oct 2026)
- GOV.UK: Corporation Tax: general enquiries (checked 14 Oct 2026)
- GOV.UK: Get help from HMRC if you need extra support (checked 7 Oct 2026)
- GOV.UK: Appoint someone to deal with HMRC on your behalf (checked 7 Oct 2026)
- TaxAid: About us (checked 8 Oct 2026)
- Citizens Advice: About us (checked 7 Oct 2026)