Corporation Tax Return (CT600) for Charities

No, not all charities need to file a Corporation Tax Return (CT600). You only need to file if HMRC has sent your charity a notice to deliver a Corporation Tax Return (form CT603).

Charities most commonly receive these notices if they're structured as a Charitable Incorporated Organisation (CIO) or registered as a charitable company with Companies House. HMRC may also issue notices if your charity has taxable income that falls outside charitable exemptions, such as non-primary purpose trading or significant investment income.

Yes, if you've received an HMRC notice to file (CT603), you must submit a Corporation Tax Return (CT600) even if your charity has no Corporation Tax liability.

Many charities have all their income covered by charitable exemptions, meaning they owe no Corporation Tax. However, HMRC still requires the return to be filed to verify your charitable status and confirm that exemptions are being correctly applied. Failure to file can result in penalties, even when no tax is due.

The Corporation Tax Return (CT600) filing deadline is typically 12 months after the end of your charity's accounting period. This deadline is stated on the notice to file (CT603) that HMRC sends to your charity.

For example, if your charity's accounting period ends on 31 March 2024, your Corporation Tax Return (CT600) must be filed by 31 March 2025. Any Corporation Tax due must be paid within 9 months and 1 day after the accounting period end. Missing the filing deadline can result in automatic penalties from HMRC.

Missing the Corporation Tax Return (CT600) deadline results in automatic HMRC penalties, which increase the longer the return remains outstanding:

• 1 day late: £100 penalty
• 3 months late: Additional £100 penalty
• 6 months late: HMRC estimates your tax liability (can be higher than actual)
• 12 months late: Further penalties and potential compliance action

If you've missed the deadline, contact us immediately. We can help file your late return and may be able to appeal penalties if you have a reasonable excuse for the delay.

To prepare your Corporation Tax Return (CT600), we'll typically need:

• Your charity's completed annual accounts for the accounting period
• The HMRC notice to file (form CT603)
• Details of all income and expenditure
• Information about trading activities, investments, and property income
• Your charity registration number and Companies House number (if applicable)
• Previous year's Corporation Tax Return (CT600) (if this isn't your first filing)

We'll provide a detailed checklist when you engage our services and guide you through any additional information needed for your specific circumstances.

Our Corporation Tax Return (CT600) filing fees are transparent and fixed, so you know exactly what to expect. Pricing depends on the complexity of your charity's tax affairs.

For straightforward returns (charities with simple income structures and full exemptions), our fees typically start from a competitive fixed price. More complex returns involving taxable trading income, property investments, or group structures may require additional work.

Contact us for a free, no-obligation quote tailored to your charity's specific circumstances. We'll review your situation and provide transparent pricing before any work begins.

Yes, absolutely. We handle all HMRC correspondence and enquiries related to your Corporation Tax Return (CT600) on your charity's behalf.

If HMRC raises questions about your return or requests additional information, we'll respond professionally and promptly. We can also represent your charity in compliance checks and reviews. Our goal is to handle the technical tax matters so you can focus on your charitable mission, with the confidence that HMRC matters are being dealt with by specialists.

Your charity accounts and Corporation Tax Return (CT600) are separate but related documents with different purposes:

Charity Accounts are prepared for the Charity Commission (and Companies House if you're a charitable company). They show your charity's financial position, income, expenditure, and activities in accordance with charity accounting standards (SORP).

Corporation Tax Return (CT600) is filed with HMRC for Corporation Tax purposes. It uses information from your accounts but applies specific tax rules to calculate any Corporation Tax liability, taking into account charitable exemptions and reliefs. Even if you have no tax to pay, HMRC may still require this return.