CT600 and CT600E for charities.
A charity files a Company Tax Return when HMRC sends it a notice to deliver one. It then has 12 months from the end of the accounting period to file online, with the CT600E pages claiming exemption and a copy of its accounts. Since 1 April 2026, that means using commercial software.
Companies House filing opens soon. You can file the CT600 with HMRC from Clients Assistant now. Until Companies House filing opens here, file the accounts with Companies House yourself, online or by post.
Start for freeWhen a charity has to file
HMRC's guidance says every charity must complete a Company Tax Return if HMRC issues it with a notice to deliver one. A charity should also file if it thinks it may have tax to pay. The return is due within 12 months of the end of the accounting period, HMRC can't extend that date, and a late return gets a penalty.
What goes with the return
| Part | What it is |
|---|---|
| CT600 | The Company Tax Return, filed online |
| CT600E | The supplementary pages for charities and community amateur sports clubs, claiming exemption on income and gains applied for charitable purposes |
| Accounts | A copy of the charity's annual accounts, sent with the return |
From 1 April 2026, HMRC says charities should use commercial software to file the return and accounts.
From your figures to a filed CT600E
Bring in the figures
Fill in the charity template, which covers the funds, the trustees' report and the CT600E, or start from your Clients Assistant ledger or a trial balance.
Check the return
Review the accounts, the CT600 and the CT600E pages. The return is checked against HMRC's rules before you send it.
File with HMRC
File with the charity's Government Gateway sign-in or your agent's. HMRC's reply is collected for you and kept with the return.
Questions people ask
No. A charity has to file a Company Tax Return when HMRC sends it a notice to deliver one, or if it thinks it may have tax to pay. When it does file, it completes the CT600E pages to claim exemption.
The supplementary pages of the Company Tax Return for charities and community amateur sports clubs. They claim exemption on income and gains applied for charitable purposes.
12 months from the end of the accounting period the return covers. HMRC can't extend the filing date, and a late return gets a penalty.
Yes. A charity that files a Company Tax Return files it online with a copy of its annual accounts. Since HMRC's free filing service closed on 31 March 2026, that means using commercial software such as Clients Assistant.
Yes. Fill in the charity Excel template, or upload a trial balance exported from Xero, QuickBooks or Sage, and Clients Assistant builds the return from it.
No. A community interest company isn't a charity and has no special tax status, so it files a CT600 like any other company.
Preparing the return is free. Filing is £15 + VAT a year for one charity, or £5 + VAT if it's dormant.
Checked against GOV.UK on 15 October 2026. Sources: Charities: claims and returns (HMRC detailed guidance, chapter 6); Closure of the service to file your company accounts and tax return.
Related guides and products
Community interest companies
How CICs are taxed, and the CIC34 report that goes with their accounts.
Corporation Tax for CICs →HMRC's free service has closed
What replaced HMRC's free CT600 filing service on 1 April 2026.
How to file now →Corporation Tax
Everything Clients Assistant does for company tax returns and accounts.
Clients Assistant Corporation Tax →