Registered charities that are set up as charitable companies limited by guarantee are still required to file a CT600 Company Tax Return with HMRC, even though most of their income is exempt from Corporation Tax. The exemption is not automatic - it must be claimed through the CT600.
Step 1: Prepare Annual Accounts Using the Charity Module
The first step is to prepare the charity’s annual statutory accounts.
Step 2: Download the Accounts in PDF Format or iXBRL.
Once the annual accounts are finalised, download the completed accounts as a PDF file or iXBRL. The accounts will attached in when submitting the CT600.
Step 3: Create a CT600 in the Corporation Tax Module and Attach Accounts
Navigate to the CT module:
Create a CT600 in CT module, attach the PDF or iXBRL accounts to the CT600 using file attachment option. If you attach PDF accounts select the option "PDF accounts attached with explanation" from the Accounts and Computations included dropdown.
Step 4: Select “Charity” as the Company Type (CT600 Page 1 – Box 4)
On page 1 of the CT600:
- Go to Box 4 > Type of Company
- Select “Charity”
Step 5: Add the CT600E Supplementary Form (CT600 Page 2 – Box 115)
Charities must complete an additional supplementary page.
Navigate to page 2 of the CT600
- Go to Box 115
- Add the CT600E (Charities and Community Amateur Sports Clubs (CASCs) supplementary form)
The CT600E is used to claim charitable tax exemptions and reliefs
Step 6: Complete the CT600 and CT600E to Claim Tax Exemption
Finally, complete both the main CT600 and the CT600E forms by entering the relevant incomes and making the necessary tax adjustments in order to get tax exemption
Step 7: Final Submission
After reviewing all information, submit the accounts to HMRC
Still Need Help?
If you need additional support, further guidance is available through our other help articles.
Charity - Independent Examiner's Report
You can also reach out to your Onboarding Manager or Account Manager, who can provide assistance and help point you in the right direction if needed.