How to file a CT600 for an unincorporated club or CASC

Unincorporated clubs and CASCsHMRC onlyUp to 18 monthsWhere you see it: Add company › Not registered at Companies House, then Club details and period

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

The personal club subscription is £25 +VAT per year, including fully exempt CASCs. A club in a practice workspace uses that workspace’s existing filing allowance. This is HMRC filing only. We do not prepare the club’s accounts or decide which income qualifies for an exemption.

Is this the right guide for you?

Common mistake: a registered CASC left on Neither

On a new filing, Charity or CASC status starts on Neither, the answer for an ordinary members' club. Left there, the club files a taxable return with no CT600E, whatever its registration. A registered CASC chooses Registered CASC and then an Exemption treatment. Until a treatment is chosen, the page shows a message asking for it and Continue to figures and accounts stays unavailable. No exemption claimed is listed first but is not selected for you.

More help: Does a CASC need a Corporation Tax return? · HMRC CT600E guidance

If your accounts cover more than 12 months

When the accounts period ends more than 12 months after it starts, even by one day, HMRC needs two returns. The first covers 12 months and the second covers the rest. The dates show beside Change CT600 split date on Club details and period. Open it only if HMRC shows a different end for the first return, and edit First CT600 ends.

• A CASC can choose Different treatment for each return, which only appears for two returns. A list beside each return's dates then takes that return's treatment.
• When both returns are taxable, enter recurring figures once for the whole accounts period. The wizard divides them by the number of days in each return. Allocation panels ask separately about capital amounts, donations, dividends and disposals where needed. Loss pools carry from the first taxable return into the second.
• When one return is fully exempt, Prepared taxable figures names the other return's dates. Enter figures for those dates only. The CT600E card shows the claim period for the exempt return.
• The same accounts file, or the same omission reason, goes with both returns. Check both HMRC receipts.

More help: Time apportionment for unincorporated clubs · Matching both CT600 dates to HMRC

Worked example

Club

Cedar Grove Example Sports Club, an unincorporated registered CASC

Accounts period

1 October 2024 to 31 March 2026 (18 months)

First return

1 October 2024 to 30 September 2025. The club claims exemption on all its income and gains

Second return

1 October 2025 to 31 March 2026. The club claims no exemption

Taxable figures

Prepared for the second return’s dates only

Accounts

One PDF of the full-period accounts

Signatory

The club treasurer

The company and all figures on this page are fictional.

Before you start

Club name and UTR

The name on the club's HMRC records and its 10-digit Corporation Tax UTR. Where to find a UTR

Exemption treatment

For a CASC, the club's own decision for each return. CASC exemptions

Prepared taxable figures

Income and expenses for the taxable activities, prepared by the club or its accountant. Mutual trading stays out. Mutual trading explained

Accounts

A PDF or iXBRL file up to 15 MB, or the club's reason for not supplying them. Club accounts and box 90

Government Gateway details

The user ID and password for the club's HMRC account. Setting up Government Gateway

Signatory

The name and capacity of the person who signs, for example the treasurer.

The company and all figures on this page are fictional.

Step by step

1. Add the club

   The club option appears in the menu when club filing is available on the service.

   Dashboard

   Click Add company, then Not registered at Companies House

   Add an organisation not registered at Companies House

   The page that opens

   Organisation name

   Cedar Grove Example Sports ClubThe name in the club’s constitution or rules, or an abbreviation agreed with HMRC.

   Corporation Tax UTR

   The club’s 10-digit UTRA Companies House number is not needed.

   Click Add organisation and continue. The first filing starts straight away. For a later year, click New filing on the club's card.

2. Club details and period

   Accounts period start

   1 October 2024

   Accounts period end

   31 March 2026Up to 18 months. A message names any date to correct.

   Change CT600 split date

   Leave as shownShown for a period over 12 months. Open it only if HMRC’s first return ends on a different date.

   What the club does

   TradingOr Property only or Trading and property. Shown while any return is taxable.

   Charity or CASC status

   Registered CASCThe form starts on Neither, so make sure you change it for a CASC.

   Exemption treatment

   Different treatment for each returnOnly offered when the period needs two returns.

   Return 1 list

   All income and gains exemptEach list starts on Choose treatment.

   Return 2 list

   No exemption claimed

   Click Continue to figures and accounts.

3. Figures and accounts

   Prepared taxable figures

   Figures for 1 October 2025 to 31 March 2026 onlyThe section names the taxable return’s dates because the other return is fully exempt.

   Profit & loss

   Income and costs for the taxable activities

   Tax adjustments

   Any adjustments that apply. Leave optional ones blank

   CT600E: CASC exemption claim

   The exempt income and related spending for the first return’s datesKeep taxable amounts in Prepared taxable figures.

   How will you provide the accounts?

   Upload PDF or iXBRL accounts, then Choose accounts fileOr Not Supplying Accounts and complete Reason for omitting accounts.

   Click Review filing.

4. Review & file

   Check

   The dates, each return’s treatment, the tax and your accounts choice

   Optional

   Click Preview your documents (free). Enter the Signatory shown on the draft and their Status, then read each return's documents

   Subscribe

   Click Unlock Filing and complete payment

   Continue

   Click Continue to submission

5. Filing credentials

   Corporation Tax UTR

   The club’s 10-digit UTRPrefilled. You can edit it for this filing.

   Gateway User ID

   The club’s Government Gateway user ID

   Gateway Password

   The club’s Government Gateway password

   Signatory submitting this return

   Forename and surname, plus an optional title

   Status

   TreasurerHMRC recommends that the club treasurer signs a CASC return.

   Declaration

   Tick it. It confirms your authority to submit for the club

   Click Submit to HMRC.

6. After you submit

   The filing page lists each return under Gateway submissions, each with its own HMRC result. HMRC usually replies within a few minutes, but it can take longer.

   More help: Filing statuses explained

Continue a draft or start a new filing

• Resume filing on the dashboard card or company record reopens the selected saved filing. Its accounting period and last-saved date and UK time are shown beside the action. Older filings can show Saved time unavailable. If preparation is running, use its existing progress action and wait for it to finish.
• New filing on club details starts with blank dates and figures.
• For a rejected submission, use its existing filing-record action. Use New filing when the newest filing already has a submission record.

Dates and treatment in detail

On Club details and period, check the club name and UTR, then enter Accounts period start and Accounts period end. The service supports up to 18 months. Choose whether the club is a registered CASC. An ordinary members’ club uses prepared figures for its taxable activities. Keep mutual trading outside those figures.

If a date is missing, incomplete, reversed or outside the supported range, the date message identifies what to correct. It updates as you edit the dates. A period longer than 12 months and up to 18 months is supported. For two returns, the standard dates are calculated for you. Only if HMRC shows a different first end, open Change CT600 split date and edit First CT600 ends. The second starts the next day and neither return may exceed 12 months. See matching both CT600 dates to HMRC.

A CASC chooses All income and gains exempt, Some income or gains taxable or No exemption claimed. For a long period, choose Different treatment for each return if necessary and select a treatment beside each return’s dates. Full exemption produces CT600E with E20. Partial exemption produces CT600E with E25 and the taxable return. No claim produces a taxable return without CT600E.

Select Continue to figures and accounts. The club makes its own treatment choice under the official CT600E guidance. Read CASC exemptions or golf-club mutual trading before preparing figures if needed.

Prepared figures in detail

Ordinary taxable club or two taxable CASC returns

Prepared taxable figures

Use your prepared taxable activity figures. For two taxable returns, enter recurring figures for the full accounts period once and complete the applicable allocation panels.

One fully exempt and one taxable CASC return

Prepared taxable figures, with the taxable return’s dates

Use figures for that named taxable period only. Do not enter the full club surplus here.

CASC exemption disclosures

CT600E: CASC exemption claim

Use the dates and exemption treatment displayed. Exempt disclosures are separate from taxable figures. Follow the CT600E guide for period-dependent assets and allocation controls.

Accounts

How will you provide the accounts?

Upload the prepared accounts or select Not Supplying Accounts and enter the reason. This does not determine exemption entitlement.

Prepared taxable figures contains the trading or property rows relevant to your activity. Enter the figures you have prepared for taxation. Do not enter the whole club’s surplus and then deduct its exempt activities again. A fully exempt filing has no taxable-figures section.

Use the Profit & loss and Tax adjustments section buttons to move between your figures. Each section can be collapsed and reopened. Required fields are marked. Optional adjustments can be left blank when they do not apply.

A taxable return can include a trading loss carry-back claim. Enter the amount for the taxable return in Trading loss carried back. A positive amount automatically marks Claim or relief affecting an earlier period. For a long period with two taxable returns, enter each return’s own claim. A fully exempt return has neither control.

For an exemption claim, complete CT600E: CASC exemption claim. Keep exempt income here and taxable income in Prepared taxable figures. Shared disclosures are entered once. For two claims, recurring figures are divided by days and the existing allocation panels handle events and period-dependent asset disclosures. If only one return claims exemption, the card shows that claim’s dates. CT600E fields explained

Accounts in detail

Select Choose accounts file to upload PDF (.pdf) or iXBRL (.html or .xhtml), up to 15 MB. The help beside How will you provide the accounts? explains the options and links to HMRC’s accounts requirements for unincorporated clubs. To omit accounts, choose Not Supplying Accounts and complete Reason for omitting accounts. The green 90 badge identifies the CT600 box. The help beside the reason links to HMRC’s accounts guidance. Your explanation goes into an attachment supporting box 90. It does not establish that omitting accounts is legally permitted. See club accounts and box 90.

The same supplied accounts file accompanies both returns for a long accounts period. We generate an iXBRL computation for each taxable return. A full-exemption return receives an explanation of why no computation is included. We do not validate the tax treatment or tagging in your uploaded accounts.

Review and sign

1. Select Review filing and check the dates, treatment, tax and accounts choice.
2. Open the draft preview. Enter the signatory’s forename, surname and Status, such as Treasurer. Asterisks mark required fields. There is no Companies House officer selector for an unincorporated club.
3. Read the documents for each return, then complete the club’s authorisation and correctness declaration before submission.

Check receipts and amendments

In the final filing window, enter the Corporation Tax UTR and Government Gateway details for this return. You can edit the prefilled UTR. The entered UTR is saved on this filing and used when you reopen it, just as for incorporated companies. It does not change the saved club record. The filing history shows the reference used for that particular attempt.

If the preview says that draft documents were generated but a return check failed, the downloads are available for review but the filing is not ready to submit. Read Return checks to resolve, review the relevant filing details and generate a fresh preview. Uploaded accounts appear as Accounts you uploaded (HMRC). An ordinary club’s supporting PDF is labelled Club accounts explanation.

A long period produces two returns and two HMRC outcomes. Check both receipts before treating the accounts period as filed. Download the CT600, any CT600E, computations for taxable periods and supporting attachments from the filing record.

Use the existing amendment journey for an accepted return. Before you submit, you can correct the signatory’s name, title and status in the final filing window without generating a new preview. Changing figures, treatment, dates or accounts requires a new review. A pair with only one accepted return needs its individual receipt state checked before resubmission. Do not submit both again merely because one failed. Contact support if the filing record does not offer the action you need.

Amend a club return filed elsewhere

You can amend a supported club CT600 filed through another service. The club enters its own dates because there is no Companies House accounting-period list.

1. Open the club and select Amend filing made elsewhere.
2. Enter Period start and Period end, then select Continue.
3. Check the accounts period. For a long period, check both return dates. Open Change CT600 split date to edit First CT600 ends if needed. Enter the corrected figures and complete the applicable allocation panels.
4. On review, give the Reason for amendment and check the documents for each return. The amendment goes to HMRC only.

A period longer than 12 months produces two amended CT600s, each with its own computation. Check both HMRC outcomes. You still supply the club’s prepared accounts or an explanation for omitting them. See amendment deadline guidance.

Sample outcome

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Official sources

• HMRC: Supplementary pages CT600E, charities and CASCs
• GOV.UK: Tax relief for community amateur sports clubs
• HMRC: CASC detailed guidance notes
• HMRC Company Taxation Manual CTM40955: mutual trading
• GOV.UK: Corporation Tax accounting periods

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.