Hello, I'm Keith and happy to help you with your question.
I am of the opinion that the axctivities of your community group will be classified as 'Trading Between Members' and thus outside the scope of UK taxation. For internal purposes it should maintain books of account if only to protect those members with fiscal responsibilities. The one 'ni**er in the woodpile' so to speak is any interest earned from a bank or other deposit taker which might be assessable for tax, but if tax has been deducted at source you probably do not need to worry about that either..
I would advise you to write to your local HMRC office for guidance. I am sure that they will come to the same conclusion. Even HMRC does not wish to process returns which yeild no Revenue; it's an exercise in financial futility.
I do hope I have shown you a way forward to clear the air for all your members.
my request is for information which will enable me to set expenses from my admin of the group against my income tax liability
With respect, I would consider that most improper and suspect that HMRC would also look ascance upon such an arrangement. If the group has no income to absorb these costs then its expenses should be shared wholly and severally amongst the members and each should have to meet his share.
I am so sorry to have to rain on your parade.
To repeat and clarify , there is no monetary involvement between myself or the group , only my personal expenses in the running of the group which is home for office and office expense no money gain ,only the ability to claim for the administration of the" not for profit community group ". I am the sole actual member running the group.
informing the tax office of the situation is what i am looking for . Is there a set procedure for this
I would suggest to you that these personal expenses which I fully understand should be reimbursed from the group's income if it has any or by individual members 'chipping in' their share.
Now if the group formally appoint you as their aministrator then you might be able to offset these expenses against your self employment income. Hewever they would not be allowable against a normal paid employment as the are not wholly, necessarily and exclusively incurred.
Just write an explanatory letter to the local HMRC office to request guidance.