CASC CT600 and CT600E filing
With SimpleCompanyTax, file your registered CASC’s supported CT600 return, including CT600E when claiming exemption. Choose the route for your club’s legal form and supply your prepared accounts.
Which CT600 route should a registered CASC use?
Start with the club’s legal form, then the exemption treatment for the period. An unincorporated CASC can use the club journey for full, partial or no exemption. The supported incorporated CASC journey covers full exemption only. Both use accounts prepared outside the service.
The unincorporated club route supports full, partial or no exemption claims. The incorporated CASC route supports full exemption.
The club chooses its tax treatment and supplies its accounts. This is HMRC filing only. We do not decide whether an exemption applies.
Compare the CASC filing options
This table describes the available service routes. Registration alone does not choose the exemption treatment for you.
| Club and treatment | Service route | CT600E |
|---|---|---|
| Unincorporated, full exemption | Club journey | Included |
| Unincorporated, partial exemption | Club journey with taxable figures | Included |
| Unincorporated, no exemption claimed | Taxable club return | Not included |
| Incorporated, full exemption | Incorporated CASC route | Included |
| Incorporated, partly taxable | Outside the incorporated CASC route | Use a suitable alternative |
Keep exempt disclosures and taxable figures separate
In a partial-exemption club filing, CT600E disclosures and prepared taxable figures have different purposes. Follow the dates shown on each section and enter the figures you have prepared for that purpose.
Do not enter the whole club surplus as taxable profit and then deduct exempt activities again if your taxable figures already exclude them. That would apply the same exclusion twice. The product guide shows the exact sections to complete.
A long accounts period needs attention to both returns
The club journey supports accounts periods up to eighteen months. Where it creates two returns, check the dates and treatment for each. It also supports different treatment for each return where that is your prepared position.
At the end, check both HMRC outcomes. One accepted return does not confirm acceptance of the other. Keep the downloadable documents and receipts with the club’s filing record.
What to have ready
Gather these details for your filing.
- Whether the registered CASC is incorporated or unincorporated.
- The club’s UTR, accounts dates and any Companies House number for an incorporated club.
- The exemption treatment and prepared exempt or taxable figures for the period.
- The club accounts and authorised signatory details.
What your filing includes
- A route for your CASC’s legal form
- CT600E for exemption claims
- Prepared taxable figures where supported
- Your supplied accounts attached to HMRC filing
How to file
Choose your CASC route
Identify whether your club is incorporated and select the applicable treatment.
Enter figures and supply accounts
Complete the relevant CT600E and taxable-figure sections.
Review and file
Review all returns and attachments, sign and check the HMRC outcome.
Your questions, answered
Can an unincorporated CASC file a partial exemption claim?
Yes. The unincorporated club journey supports full, partial and no-exemption treatments.
Is CT600E always included?
It accompanies an exemption claim. The club journey’s no-exemption treatment produces a taxable return without CT600E.
Are incorporated CASCs supported too?
Yes, through the separate full-exemption HMRC-only route using the club’s own accounts.
Where do taxable figures go in a partly exempt club filing?
Use Prepared taxable figures for the amounts prepared for taxation and the CT600E section for the relevant exemption disclosures. Do not enter the whole club surplus and then remove exempt activities again if they are already excluded from your prepared taxable figures.
Official guidance: HMRC CT600E guidance.
We file from your prepared figures. We do not provide accountancy or tax advice.