Charity CT600 and CT600E filing
With SimpleCompanyTax, file a supported full-exemption charity return with HMRC. Complete the CT600E disclosures, attach your prepared accounts and review the return before signing.
What does the charity CT600E filing route do?
This route files a supported incorporated charity’s full-exemption return with HMRC. It uses CT600E to report the exemption claim and attaches the accounts you supply. Preparing charity accounts and completing filings with Companies House or a charity regulator remain separate tasks.
Wholly exempt incorporated charities with a supported private limited company record at Companies House.
Partly taxable charity returns, CIOs and SCIOs are outside this route. We do not prepare charity accounts or file them with Companies House or a charity regulator.
Separate the tax return from the charity accounts
A full-exemption claim does not turn the accounts preparation step into a tax-return calculation. Have the accounts prepared first, then use their relevant figures for the disclosures.
| Task | Who handles it |
|---|---|
| Prepare the charity accounts | You or your accounts preparer. |
| Prepare the supported CT600 and CT600E | The filing service, using your entries. |
| Send the return and supplied accounts to HMRC | The filing service after your approval. |
| Companies House or charity-regulator filing | A separate task outside this charity route. |
Check which organisation is actually filing
The charity route is for the supported charitable company itself. Do not select it for a separate trading company simply because the charity owns that company.
If some charity income or gains are taxable, the incorporated full-exemption route described here is not suitable. CIOs and SCIOs are also outside this route. These are service limits, not a statement that those organisations have no tax obligations.
Review the claim and the attachments together
Before approving, check that the return uses the correct company, dates and prepared exemption figures. Open the supplied accounts as well as the generated return so you know which document accompanies the submission.
If you discover that the treatment is uncertain, resolve that question with your adviser before submitting. The service records your claim and prepares the filing. It does not decide whether the charity qualifies for exemption.
What to have ready
Gather these details for your filing.
- The charity company’s identity, Corporation Tax UTR and relevant period dates.
- Your prepared full-exemption treatment and CT600E disclosure figures.
- The charity’s prepared accounts in the format required for your filing.
- The details of the person authorised to approve and submit the return.
What your filing includes
- CT600 with CT600E supplementary pages
- Full-exemption claim disclosures
- Your uploaded PDF or iXBRL accounts
- HMRC filing and return downloads
How to file
Choose the charity route
Select the full-exemption route where it applies to your incorporated charity.
Complete CT600E and attach accounts
Use your prepared income, expenditure and asset figures and your own accounts file.
Review and submit
Check the CT600 and CT600E, sign the declaration and submit to HMRC.
Your questions, answered
Will you prepare our charity accounts?
No. You supply the charity’s prepared accounts. This service prepares the supported return and sends the supplied accounts to HMRC.
Can we file a partly taxable charity return?
The incorporated charity route currently supports full-exemption claims only.
Do you file with the Charity Commission or Companies House?
No. Those filings remain separate from this HMRC-only charity return.
Does the charity CT600E route also submit our charity accounts to other regulators?
No. It submits the supported HMRC return with the accounts you supply. Preparing the charity accounts and filing with Companies House or a charity regulator remain separate tasks.
Official guidance: HMRC CT600E guidance.
We file from your prepared figures. We do not provide accountancy or tax advice.