Charities and corporation tax returns
Guidance about corporation tax and when charities need to complete a corporation tax return.
Ref: Charities and corporation tax returns-PDF PDF, 142KB, 2 pages
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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