Guidance

Charities and corporation tax returns

Guidance about corporation tax and when charities need to complete a corporation tax return.

• From: The Charity Commission
• Published: 10 May 2013

This publication was withdrawn on 21 April 2021

Information of corporation tax returns can be found in our guidance Trustees trading and tax: how charities may lawfully trade (CC35) and Charities and tax.

Applies to England and Wales

Documents

Charities and corporation tax returns

HTML

Details

Charities are generally exempt from paying corporation tax, but they have to complete and submit corporation tax returns if they have:

• any taxable income or gains not covered by a relief or exemption

• been served with a notice requiring them to file a return

Published 10 May 2013