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HMRC internal manual

Company Taxation Manual

Particular bodies: charities: general



Charities may be established in the form of trusts, limited liability companies (usually limited by guarantee), or societies.  Trusts are normally outside the scope of CT but, unless specifically exempted, remain chargeable to income tax.

Charitable companies

CTA10/PART11 deals with charitable companies. Chapter 3 of Part 11 deals with exemptions, including for charitable trades (see CTM40060) and from the miscellaneous charges (listed at CTA10/S1171) which may arise.

Claims for charity exemption should be made to HMRC Charities.