RFU Corporation Tax Guide
It is important for rugby clubs to be aware that they have no special corporation tax exemptions compared to a normal business and, if they are ‘trading’ they may have a corporation tax liability to pay. It cannot be assumed that just because a club is run on a “not-for-profit” basis that it is exempt from tax.
Whether the club is a limited company or an unincorporated club is irrelevant – the club must consider what corporation tax it needs to pay.
To help clubs understand the rules and regulations of corporation tax, the RFU has produced a corporation tax guidance note and supporting materials which you can access HERE.
For further support on corporation tax, please call the RFU Legal & Tax Helpline: 0330 303 1877