Golf club CT600 filing and accounts
With SimpleCompanyTax, file your unincorporated golf club’s CT600 without supplying accounts. Enter your prepared taxable figures and a reason for omitting accounts, or upload PDF or iXBRL accounts if you are supplying them.
File without supplying accounts
For unincorporated clubs, choose Not Supplying Accounts and enter your Reason for omitting accounts. We include your explanation with the CT600.
How this works and when to use itHow should a golf club treasurer prepare for a CT600?
Start by identifying the club’s legal form and CASC status. Then gather its prepared taxable figures and filing details. Unincorporated clubs can file without supplying accounts by giving a reason for omission, or upload their own accounts. A golf club’s total accounting surplus should not simply be copied into a tax return without the relevant tax preparation. This filing service does not decide the treatment of members’ income, visitor receipts or other activities.
Unincorporated members’ golf clubs and registered CASCs can use the club filing route. Incorporated golf clubs use the suitable company or incorporated CASC route.
You prepare the taxable figures. We do not prepare club accounts, decide mutual trading treatment or make an exemption judgement for you.
Choose the route for your golf club
“Golf club” describes the activity, not the legal form. That is why two golf clubs can need different filing journeys.
| Your golf club | Where to start |
|---|---|
| Unincorporated members’ club | The club journey, using prepared taxable figures. |
| Unincorporated registered CASC | The club journey and the applicable exemption treatment. |
| Incorporated club | The eligible company route, or the incorporated full-exemption CASC route if applicable. |
Taking over from another treasurer?
Ask for the previous return, its HMRC receipt, the accounts used for that filing and a note of any balances carried forward. Keep the club’s UTR distinct from a previous officer’s personal tax reference.
Confirm which accounts period remains to be filed before starting a new return. If a long period produced two CT600s, check whether both were accepted. An accounts file on its own does not tell you which returns reached HMRC.
Keep the prepared tax figures distinct from the club accounts
For example, a treasurer may receive a set of annual club accounts and a separate schedule of prepared taxable figures. Use the taxable schedule for the return’s relevant inputs. Upload the accounts if supplying them, or select Not Supplying Accounts and enter your reason. Do not substitute the accounts’ overall surplus for that schedule.
If the treatment of visitor fees, member activities or shared costs has not been resolved, the filing screen cannot make that decision for you. Use the golf-club guide to understand the questions to discuss with your accounts preparer.
What to have ready
Gather these details for your filing.
- The club’s legal form, CASC status, Corporation Tax UTR and accounts dates.
- Prepared taxable figures with the treatment of the club’s activities already established.
- Your reason for omitting accounts, or a PDF or iXBRL accounts file if supplying one. Any prepared CASC exemption-claim figures.
- The authorised signatory’s details and access to the club’s HMRC filing credentials.
What your filing includes
- CT600 Corporation Tax return
- iXBRL computation for taxable returns
- Your accounts or an explanation for omitting them
- CT600E for supported CASC exemption claims
How to file
Tell us about your club
Enter your club name, Corporation Tax UTR and period. Select the applicable CASC treatment if registered.
Enter figures and choose your accounts option
Enter your prepared taxable figures. To file without accounts, select Not Supplying Accounts and enter your Reason for omitting accounts. Alternatively, upload PDF or iXBRL accounts.
Review, sign and file
Review the CT600 and relevant attachments. Sign as an authorised club representative and submit to HMRC.
Your questions, answered
Can an unincorporated golf club file a CT600 without supplying accounts?
Yes. The club filing journey lets you select Not Supplying Accounts and enter your Reason for omitting accounts. Your explanation is included with the CT600 to support box 90. You still provide the relevant prepared taxable figures. Use this option where omitting accounts is appropriate for your club, as the explanation does not itself establish permission to omit them.
Can you file a CT600 for an unincorporated golf club?
Yes. Use the dedicated club journey with the club name, Corporation Tax UTR and prepared taxable figures. Upload your accounts or choose Not Supplying Accounts and give your reason. A Companies House number is not required.
Do you prepare golf club accounts?
No. You can upload the club’s own PDF or iXBRL accounts, or choose Not Supplying Accounts and give your reason. We prepare the supported CT600 and the computation for taxable returns.
What if our golf club is a registered CASC?
The unincorporated CASC route supports full exemption, partial exemption and no exemption claim. CT600E is included for exemption claims. Incorporated CASCs have a separate full-exemption route.
Does all club income go into the taxable figures?
Enter the figures you have prepared for taxation. The service does not classify the club’s income or decide which amounts qualify for mutual trading or exemption.
What filing records should a new golf club treasurer ask for?
Gather the previous accounts, CT600, HMRC receipt and details of any balances carried forward. Confirm the club’s Corporation Tax UTR and the next period to file. If a long period had two returns, check both outcomes.
Official guidance: HMRC accounts formats for Company Tax Returns.
We file from your prepared figures. We do not provide accountancy or tax advice.