Corporation Tax Act 2010 section 670

Notification of HMRC decision

Section 670 requires an officer of HMRC to notify a community amateur sports club of any decision regarding its registration status.

  • An HMRC officer must notify the club of a decision to register it as a registered club.
  • The club must also be notified if HMRC refuses to register it.
  • If HMRC decides to cancel the club's existing registration, the club must be informed.
  • The notification obligation rests with an officer of Revenue and Customs, not the club itself.

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