Where must a charitable company file its accounts?

Short version. Filing a charity’s CT600E with HMRC does not file its accounts with Companies House or its charity regulator. A charitable company must address each applicable obligation separately.

A charitable company cannot use the micro-entity regime under Companies Act 2006 section 384B. Prepare the applicable accruals accounts and trustees’ report under the relevant Charities SORP, then file with Companies House and the charity regulator as required. A company limited by guarantee is not automatically a charity.

A CIO files its charity accounts with the Charity Commission under the applicable rules, without a Companies House filing. A SCIO has OSCR obligations instead. Both attach annual accounts to a required HMRC return. See the CIO and charitable company comparison.

2. September 2026 changes do not make charities micro-entities

For England and Wales, the charity reporting thresholds change for financial years ending on or after 30 September 2026. The income-only audit threshold rises from £1 million to £1.5 million. The alternative income-and-assets test changes from income over £250,000 with assets over £3.26 million to income over £500,000 with assets over £5 million.

Other audit requirements, the governing document and company law can still matter. Charitable companies continue to prepare accruals accounts regardless of income. The receipts-and-payments option for other charity forms does not apply to them. See the Charity Commission’s company guidance and dated threshold table. Scotland and Northern Ireland have their own regulator requirements.

3. Attach annual accounts to the tax return

HMRC accepts PDF accounts from smaller Companies Act charities within its £6.5 million combined-income concession. Above that limit, the accounts need iXBRL tagging. CIOs and SCIOs use the separate paragraph 6.9.7 permission for PDF or iXBRL accounts from incorporated charities not required to prepare accounts under the Companies Act or Friendly and Industrial and Provident Societies Act 1968. That permission has no income threshold. The accounting requirements still apply whichever file format is used. See HMRC’s accounts requirements.

The full-exemption filing route transmits the accounts you upload with CT600 and CT600E. It neither generates SORP accounts nor sends charity accounts to Companies House or a charity regulator. General guidance only.