CT600E filing for charities and CASCs
With SimpleCompanyTax, prepare CT600E alongside a supported CT600 exemption claim, with the required disclosures and the accounts you supply.
How do CT600E disclosures relate to the main CT600?
CT600E records a charity or CASC exemption claim. The main CT600 and the supporting accounts remain part of the filing. In a supported partial-exemption CASC return, keep the exemption disclosures separate from the prepared taxable figures used for the main return.
Full-exemption incorporated charities and CASCs. Unincorporated CASCs also have a supported partial-exemption club route.
You choose the applicable treatment and supply your accounts. This service does not prepare charity accounts or determine whether you qualify for exemption.
Full exemption and partial exemption
HMRC’s CT600E guidance distinguishes claims where all income and gains are exempt from claims where some may not be exempt. Our incorporated route supports full exemption. Partial exemption is supported for unincorporated CASCs through the club journey.
| Prepared treatment | Supported filing |
|---|---|
| Full exemption, supported incorporated charity or CASC | CT600 with CT600E and supplied accounts. |
| Full exemption, unincorporated CASC | Club return with CT600E. |
| Partial exemption, unincorporated CASC | CT600E claim plus the taxable CT600 and computation. |
| No exemption claimed, unincorporated CASC | Taxable club return without CT600E. |
Start with the disclosure figures, not just the tax result
A nil tax result does not supply the income, expenditure and asset information needed for the claim. Gather the prepared figures that answer the CT600E questions, even where all the income is exempt.
Follow the period dates and labels shown in the filing. If the accounts cover more than one return, review the disclosures against each return’s dates rather than assuming the same entry has the same meaning everywhere.
Choose your organisation’s guide next
A charitable company and a sports club can use the same supplementary form without using the same accounts preparation or product journey. The charity page explains the full-exemption company service. The CASC page compares the club’s legal form and treatment options.
CT600E preparation does not include charity accounts production, Charity Commission filing or an assessment of entitlement to exemption.
What to have ready
Gather these details for your filing.
- The organisation’s legal form and whether it is a charity or registered CASC.
- The prepared full or partial exemption treatment for the relevant period.
- The disclosure figures and, for supported partial CASC returns, separate taxable figures.
- Your prepared accounts and authorised signatory details.
What your filing includes
- CT600E disclosures
- Supported exemption treatments
- Your supplied accounts
- CT600 and CT600E preview
How to file
Choose the applicable route
Use the charity or CASC route for your organisation’s legal form and exemption treatment.
Complete the disclosures
Enter the relevant CT600E figures and supply your prepared accounts.
Review and submit
Check the return and attachments before signing and submitting to HMRC.
Your questions, answered
Which exemption returns can I prepare with CT600E?
The incorporated charity and CASC route supports full exemption. Unincorporated CASCs can choose full, partial or no exemption in the club journey. The no-exemption treatment does not include CT600E.
Can a nil tax result replace the CT600E disclosure figures?
No. The claim still needs the relevant prepared disclosures. Gather the income, expenditure and asset figures asked for in the filing, follow the period dates shown and review them with the supplied accounts.
Official guidance: HMRC CT600E guidance.
We file from your prepared figures. We do not provide accountancy or tax advice.