Charities and corporation tax returns

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

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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


Charities and corporation tax returns (PDF)

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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