How to file a CT600 for an unincorporated club or CASC

Short version. Use the club filing option for an unincorporated members’ club or registered CASC. Enter prepared taxable figures, provide your accounts or an omission explanation, then review the HMRC return. You do not enter a limited-company balance sheet. These steps apply when the club option is available in your workspace.

The personal club subscription is £25 / 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.

1. Add the club

Select Add company in the navigation or dashboard, then choose Unincorporated Club from the dropdown. You can also open the club form directly. Enter Club name and the ten-digit Corporation Tax UTR shown on HMRC’s records, then select Add club and continue. A club has no Companies House number. For an incorporated club, choose Companies House from the same dropdown.

Continue a draft or start a new filing

Select Continue filing on the club’s dashboard card to reopen its newest unsubmitted draft with the saved dates and figures. If that filing is still being prepared, wait for preparation to finish before editing. If the newest filing has a submission record, Continue filing starts fresh. It does not reopen an older draft.

To begin a separate filing, open the club’s details and select Start new filing. This always starts with blank dates and figures. For a rejected submission, use the action on its existing filing record instead.

2. Choose dates and treatment

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.

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.

For a CASC, No exemption claimed is the first treatment choice. Choose the treatment that applies, then select Continue to figures and accounts at the bottom of the form.

3. Enter prepared figures

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.

For two taxable returns, enter recurring income and expenses once for the whole accounts period. We apportion them by days using the ordinary tax calculation. Allocation panels ask which period capital claims, donations and relevant events belong to. Loss pools carry from the first taxable return into the second. If one return is fully exempt, the taxable section names the other return’s dates. Enter that period’s prepared taxable figures once.

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.

4. Provide accounts

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.

5. Review and sign

Select Review filing. Check the period dates, treatment, tax calculation and accounts choice. Open the draft preview. Enter the signatory’s forename, surname and Status, such as Treasurer, if that is their capacity. Asterisks mark the required fields in both the preview and filing credentials. There is no Companies House officer selection for an unincorporated club. Review the documents, then confirm that you are authorised to submit on behalf of the named club and that the return is correct and complete to the best of your knowledge and belief. The club declaration does not describe you as a director.

6. 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. Changing figures, treatment, accounts or the signatory 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.