How to file a charity or CASC Corporation Tax return with CT600E

Last updated: 15 October 2026

Short version. This route files a CT600 with CT600E pages with HMRC for a charity or CASC claiming exemption on all its income and gains. It does not file anything with Companies House or a charity regulator, and it does not prepare your accounts. A wholly exempt charity or CASC can file CT600 with CT600E through SimpleCompanyTax. This includes supported incorporated charities and unincorporated charitable associations, including PTAs, plus CIOs and SCIOs. A charity registered at Companies House chooses Charity claiming full exemption under Special tax regimes. A CIO, SCIO or unincorporated charity makes the same choice under Charity or CASC status. Accounts periods up to 18 months are supported.

Go to the steps and entry details

On this page

Wholly exempt charities and CASCsHMRC onlyUp to 18 monthsWhere you see it: Company Profile & Period › Special tax regimes, or Charity details and period › Charity or CASC status

Ordinary limited companies can use the filing setup questions. Charity and members-club journeys keep the controls described on this page.

What this guide covers

This route files a CT600 with CT600E pages with HMRC for a charity or CASC claiming exemption on all its income and gains. It does not file anything with Companies House or a charity regulator, and it does not prepare your accounts.

There are two ways in. A charity or CASC registered at Companies House uses the company wizard and chooses Charity claiming full exemption or Community amateur sports club (CASC) claiming full exemption under Special tax regimes. Company steps
A CIO, SCIO or unincorporated charitable association is added as Not registered at Companies House and chooses Charity claiming full exemption under Charity or CASC status. CIO, SCIO and association steps
Each return is a CT600 with its CT600E pages. There is no tax computation on this route. You upload your own PDF or iXBRL accounts.
When the accounts period ends more than 12 months after it starts, even by one day, HMRC receives two CT600s, each with its own CT600E. You enter the figures once. Long periods
Partly taxable charities and charitable trusts are outside this route.

Is this the right guide for you?

Use it if all of these are true

Your organisation is a charity or a registered CASC.
All its income and gains for the period are exempt and have been, or will be, applied for charitable or qualifying purposes. That is your organisation's claim to make. Exemption conditions
Its accounts period is 18 months or shorter.

Do not use it if

Some of the income or gains are taxable, or you are not claiming exemption.Use instead: Club and CASC filing stepsAn unincorporated CASC files those returns through the club route. A partly taxable charity or a charitable trust is outside this route.
The company is a trading company owned by a charity.Charity-owned trading companies are outside this route.
Your company is a community interest company, which files as an ordinary company.Use instead: CIC accounts and CIC34 report

Common mistake: leaving the default answer in place

Both routes start on an answer that files an ordinary taxable return. In the company wizard, Special tax regimes starts on No. In the organisation wizard, Charity or CASC status starts on Neither. Left there, the wizard asks for a profit and loss account and tax adjustments, and prepares a tax computation instead of CT600E. Change the answer to the charity or CASC option before you continue. The CT600E card on the next step confirms the choice.

Worked example

Organisation: Larch Example Community Trust, a CIO with no Companies House number
Accounts period: 1 January 2025 to 30 June 2026 (18 months)
First CT600 and CT600E: 1 January 2025 to 31 December 2025
Second CT600 and CT600E: 1 January 2026 to 30 June 2026
Income for the whole period: £12,000, entered once. The two CT600E pages report it divided by days
Accounts: One PDF of the full-period accounts, sent with both returns
Signatory: The trust’s secretary, with Status entered as Secretary

The company and all figures on this page are fictional.

Neither return has Corporation Tax to pay. Spending the income does not itself prove exemption.

Before you start

Your accounts file: The annual accounts as PDF or iXBRL, up to 15 MB. We attach the file unchanged and do not prepare charity accounts.
Your CT600E figures: Income, expenditure and asset figures from your prepared accounts. The classification is yours.
Corporation Tax UTR: Ten digits, on letters from HMRC. Where to find your UTR
Government Gateway details: The user ID and password for the organisation's HMRC account. Setting up Government Gateway
Optional references: Your Charity Commission or OSCR number and any HMRC charity repayment reference.
Who signs: A director for a company. For a CIO, SCIO or association, the authorised signatory and their capacity.

The company and all figures on this page are fictional.

1. Steps for a charity or CASC registered at Companies House

Add the charity or CASC with Add company and Registered at Companies House if it is not in your account yet. The charity and CASC answers appear under Special tax regimes only while charity filing is available on the service. Do not select them for a partly taxable return or a charity-owned trading company. Unincorporated clubs and CASCs use the separate club journey, including partial exemption and no-claim returns.

Start a new filing
Dashboard, company card
Click New filing. If you see Resume filing, click the small arrow beside it and choose Start new filing →
Confirm the company
Tick the confirmation box, then click Continue with this company →
Company Profile & Period
Accounting period
Your accounts dates
Special tax regimes
Charity claiming full exemptionOr Community amateur sports club (CASC) claiming full exemption for a CASC. The answer declares that all income and gains are exempt and have been, or will be, applied for charitable or qualifying purposes. What this answer does
What are you filing?
HMRC CT600, shown as Corporation Tax return with CT600ESelected for you. The Companies House choices are switched off on this route.
Change CT600 split date
Only for a period over 12 months. Leave as shownOpen it only if HMRC’s first return ends on a different date.
Trading status
ActiveThe charity or CASC answer sets this to Active for you. Leave it there.
Filing purpose and the separate Corporation Tax dates option do not appear on this route. Click Next →.
Financial Data
The step shows only the CT600E: Charity exemption claim card, or CT600E: CASC exemption claim for a CASC. There is no profit and loss account or tax computation.
Charity Commission or OSCR number
Your number, if you have oneE10. Charities only. Include the SC prefix for an OSCR number.
HMRC charity repayment reference
Your HMRC reference, if you have one
Income from your accounts
Each income figure from your accountsTotal income (E90) is added up for you.
Expenditure from your accounts
Each spending figure from your accountsTotal expenditure (E125) is added up for you.
Qualifying investments & loans
Tick it if it appliesE180. Charities only.
Number of controlled companies
The count, or 0E190.
Your accounts
Click Choose accounts file and pick your PDF or iXBRL fileRequired. Up to 15 MB.
Click Next →, then Review filing on the summary that follows.
More help: Every CT600E field
Review & file
The right-hand card shows CT600E and Full exemption claimed instead of a tax figure.
Optional
Click Preview your documents (free) and inspect the CT600, CT600E and your attached accounts
Subscribe
Click Unlock Filing and complete payment
Continue
Click Continue to submission
Filing credentials
There is no accounts approval date on this route.
Corporation Tax UTR
Your 10-digit UTR
Gateway User ID
Your Government Gateway user ID
Gateway Password
Your Government Gateway password
Select the director submitting this return
The director’s name
Declaration
Tick it
Click Submit to HMRC.
After you submit
The filing page lists each return under Gateway submissions. Each shows Accepted once HMRC confirms it. HMRC usually replies within a few minutes, but it can take longer.
More help: Filing statuses explained

If your charity is a CIO or SCIO

A charitable incorporated organisation (CIO) or Scottish charitable incorporated organisation (SCIO) uses the route without a Companies House number, as does an unincorporated charitable association such as a PTA. Have your Corporation Tax UTR, prepared full-exemption disclosures, accounts and authorised signatory details ready. We file with HMRC only, not the Charity Commission or OSCR.

Add the organisation
Dashboard
Click Add company, then Not registered at Companies House
Add an organisation not registered at Companies House
The page that opens
Organisation name
Larch Example Community TrustThe name in your constitution or rules, or an abbreviation agreed with HMRC.
Corporation Tax UTR
Your 10-digit UTR
Click Add organisation and continue. The filing starts straight away. For a later year, click New filing on the organisation's card.
Charity details and period
The page opens as Club details and period and becomes Charity details and period once you choose the charity answer. That answer appears only while charity filing is available on the service.
Accounts period start
1 January 2025
Accounts period end
30 June 2026
Change CT600 split date
Leave as shownThe dates show as 1 January 2025 to 31 December 2025 and 1 January 2026 to 30 June 2026. Open it only if HMRC’s first return ends on a different date.
Charity or CASC status
Charity claiming full exemptionThe form starts on Neither, so make sure you change it.
Click Continue to figures and accounts.
Figures and accounts
Complete the CT600E: Charity exemption claim card with your prepared figures, then the Accounts for HMRC card.
Charity Commission or OSCR number
Your number, if anyE10. Optional, and separate from the UTR and the E5 repayment reference.
Income from your accounts
12000 across the income lines that applyEnter the full-period figures once. Do not split them yourself.
Expenditure from your accounts
Your spending figures for the full period
Amounts across your two returns
Only if shownAssign legacy receipts and other one-date amounts between the two returns.
How will you provide the accounts?
Upload PDF or iXBRL accounts, then Choose accounts fileOr Not Supplying Accounts and complete Reason for omitting accounts. This does not remove the accounts obligation.
Click Review filing.
Review & file
Optional
Click Preview your documents (free). Enter the Signatory shown on the draft and their Status, then inspect both CT600 and CT600E sets
Subscribe
Click Unlock Filing and complete payment
Continue
Click Continue to submission
Filing credentials
Corporation Tax UTR
Your 10-digit UTRPrefilled. You can edit it for this filing.
Gateway User ID
Your Government Gateway user ID
Gateway Password
Your Government Gateway password
Signatory submitting this return
Forename and surname
Status
SecretaryA secretary, acting secretary, treasurer where there is no secretary, or another authorised person may sign under the applicable rules. Liquidation and administration have special rules.
Declaration
Tick it
Click Submit to HMRC.
After you submit
Two returns mean two HMRC outcomes. Check both receipts before treating the accounts period as filed.

For an accounts period over 12 months and up to 18 months, enter income and spending once. Use Amounts across your two returns for customer-assigned amounts and the dated asset controls where shown. Changing amounts or dates can require an updated split. Saved drafts restore those entries. Check both return previews, full exemption on each and both receipts. The same uploaded accounts accompany both returns.

The Charity Commission or OSCR number field is E10. Enter your Charity Commission or OSCR number if applicable, including the SC prefix for an OSCR number. It is optional and is separate from the UTR and E5 repayment reference. See the CIO explanation, SCIO explanation and CIO and SCIO FAQs.

2. Complete the CT600E card

For a supported long period, the standard CT600 dates are calculated for you. If the first end differs from HMRC, open Change CT600 split date and edit First CT600 ends. The second return starts the next day. Recurring disclosures are divided by days using those dates, while capital and one-date event amounts follow the allocation you confirm. See how to match both CT600 dates.

Registration and repayment references: CT600E: Charity exemption claim / CT600E: CASC exemption claim
Use the card selected by your setup answer. A CASC is not asked for a charity registration number.
Prepared income and expenditure: Income and expenditure fields with E-box badges
Use the category matching your prepared figures. Optional amounts can be blank when none. Total income E90 and expenditure E125 are calculated.
Legacy receipts: E88 and Date of the legacy
Enter the total and last included legacy date. For two returns, use Amounts across your two returns to assign receipts and each last date.
Assets for a two-return period: Asset fields / Assets added during
Check the displayed meaning for each return. When only the second return uses additions, enter its additions in the dated Assets added during group.
Charity investment disclosures: Qualifying investments and loans (E180) / Value of non-qualifying investments and loans (E185)
These apply to charities, not CASCs. Use your classification.
Controlled companies: Controlled companies (E190)
Enter the count under the guidance for this disclosure, excluding companies dormant throughout the period.

Open CT600E: Charity exemption claim or CT600E: CASC exemption claim, according to your step 1 answer. A charity can enter its Charity Commission or OSCR number if it has one. A CASC is not asked for a charity registration number. Either can enter its HMRC repayment reference. Use the income, expenditure and asset figures in your prepared accounts. Leave optional amounts blank if none. The card adds total income E90 and expenditure E125.

A legacy is a gift left in someone's will. Enter the total legacy income from your accounts in E88 and complete Date of the legacy (last date if several). If there were several legacies, add them together and enter one total and the latest legacy date. For example, legacies of £2,000 and £3,000 mean entering £5,000 and the later date. For a long period requiring two returns, also follow the allocation steps below.

Asset labels change from amounts held at the period end to additions for periods starting on or after 1 April 2026. Changing dates keeps your figures so you can check them.

Qualifying investments and loans, E180, and non-qualifying amounts, E185, apply only to charities. Enter the number of controlled companies at E190, excluding companies dormant throughout the period. The tooltips link to the complete HMRC box guidance.

What if the accounts cover more than 12 months?

HMRC needs two CT600 returns because an accounting period for Corporation Tax cannot exceed 12 months. The first return covers 12 months and the second covers the remaining months. Each has its own CT600E. Enter your full-period figures once. We divide income, spending and disposal proceeds between the returns by days, using whole pounds. This is our service treatment of these information boxes, based on the usual time-apportionment approach. Check both returns before filing.

Asset balances are repeated. For returns starting on or after 1 April 2026, the relevant asset boxes instead report additions. If both returns use that meaning, we divide the full-period additions by days. If only the second return uses it, open Assets added during and enter additions for the dates shown. You can open this group even with zero closing balances.

For legacy income, use Amounts across your two returns to allocate receipts and enter each return's last legacy date. The initial suggestion places the total in the return containing the date you entered. If £1 of income cannot cover related costs in both returns, the same panel lets you allocate the affected income and costs.

Upload the full-period accounts once. The same file accompanies both returns. If the first CT600 was already filed elsewhere and the second was not, start through Amend filing made elsewhere on your company page. In Company & period, check the details and choose the full accounts period from the Companies House list, or choose Custom dates. Choose Amend the first CT600 and file the second as new under Filing purpose. We amend the first return and file the second as new.

More help: Matching both CT600 dates to HMRC · HMRC CT600E guidance

3. Provide your accounts

CIOs, SCIOs and unincorporated charities use Accounts for HMRC. Select Upload PDF or iXBRL accounts and choose a PDF or iXBRL file, or Not Supplying Accounts and enter Reason for omitting accounts. The PDF income limit below applies to charities registered at Companies House using the company route. It does not apply to CIOs, SCIOs or unincorporated associations. Uploaded accounts are attached unchanged. Choosing an omission reason does not decide whether HMRC requires accounts.

For a charity or CASC registered at Companies House, under Your accounts, upload a PDF, .html or .xhtml file of up to 15 MB. Our service requires iXBRL when total income across the accounts period exceeds £6.5 million. This full-period requirement is our service policy. The charity PDF concession considers income together with wholly owned subsidiaries, so use iXBRL if that combined amount exceeds the limit.

We keep and send the file you upload. We do not prepare charity accounts or check uploaded iXBRL with Arelle. You are responsible for the accounts and their tagging. Review the filename and download the attached file before approving.

4. Review, preview and submit

Review the exemption claim, figures and accounts file, then preview the CT600 with its CT600E pages. Supply the signatory and HMRC credentials to submit. There is no tax computation on this route. An explanation PDF accompanies each return. For a long period, preview both CT600 and CT600E sets.

An acknowledgement means HMRC has received the message for processing. Check the final acceptance or rejection. If HMRC rejects the accounts, correct them in the software that prepared them, return to step 2, replace the file and review and submit again if neither return has been accepted. Replacing a file requires fresh approval. If either return has been accepted, changes use an amendment of the filing. We do not currently offer automatic recovery or a retry of only the rejected return in a partly accepted pair. Check both receipts before taking action. Do not submit again while either outcome is pending or unknown.

Companies House and charity regulator filings remain separate. See where charity accounts must go. Read the exemption conditions or the CASC rules before choosing your filing scope. This is general guidance, not a determination that your organisation qualifies.

Sample outcome

Two CT600s with CT600E1 January 2025 to 31 December 2025, and 1 January 2026 to 30 June 2026. One return for a period of 12 months or less

No tax computationAn explanation PDF goes with each return instead

Your accounts attachedThe same uploaded file goes with both returns, unchanged

Not the right guide?

Open the guide that matches your organisation or task.

Charity or CASC under Special tax regimesWhat the full exemption answer does on step 1.Clubs and CASCsPartial exemption, no claim and ordinary clubs.Unincorporated charity CT600EAssociations and PTAs in more detail.CIC accounts and CIC34 reportFor a community interest company.

Looking for a different field or step? See all filing wizard guides →

Official sources

Whether this route matches your filings is for you to decide, yourself or with your accountant.

Example companies and figures are fictional. Field names match the filing wizard as of 12 October 2026.

For a long accounts period where only the second CT600 has been filed, file the first CT600 as new and amend the second. The first return is new and the second is amended. This purpose is HMRC only.