Corporation tax is another important issue for community rugby clubs to take into account. To help club managers understand the rules and regulations in this area, the RFU has produced a Corporation Tax Guidance Note (PDF 280kB) and supporting materials:
Appendix 1 – Assets that may qualify as plant and machinery (PDF 180kB)
Appendix 2 – Corporation tax payments and reporting flowchart (PDF 204kB)
Please note that this should not be seen as a substitute for the advice of a financial professional and is intended as an introduction to the topic. Therefore, the RFU accepts no liability for financial decisons made on the basis of this information.
Further support for clubs on tax, payroll and VAT is available from the RFU Legal Helpline, which offers immediate, independent advice on all aspects of your rugby club’s operations. The RFU Legal Helpline – telephone: 0844 561 8177 and quote Scheme Number: 81066.