SCIO Corporation Tax return: what an OSCR-registered charity sends to HMRC
Short version. A Scottish charitable incorporated organisation (SCIO) uses CT600 and CT600E for its charity exemption claim when HMRC requires a Company Tax Return. Its OSCR filing is a separate obligation. Enter its OSCR registration number, including the SC prefix, in E10 if applicable.
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1. Separate HMRC from OSCR
A SCIO is a body corporate under section 49 of the Charities and Trustee Investment (Scotland) Act 2005. Like a CIO, it is within Corporation Tax Self Assessment rather than the charitable trust return regime.
OSCR registration does not supply a Companies House number. The OSCR number, such as the fictional SC012345, belongs in CT600E box E10. The Corporation Tax UTR identifies the HMRC return. A filing with HMRC does not send annual accounts or an annual return to OSCR. Use OSCR’s own filing arrangements for those duties.
Common mistakes include dropping the SC prefix, entering the OSCR number as a UTR and assuming an OSCR submission answers HMRC’s notice to file. The E10 field is optional and customer-entered. Keep the number you intend to report. See the CIO tax-return explanation for the England and Wales form.
2. Enter E10 and allocate a long period
For a SCIO, E10 is the OSCR number, including its SC prefix. It is not the HMRC repayment reference in E5 or the Corporation Tax UTR in CT600 box 3. A wholly exempt claim records E15 and E20 on each CT600E. The charity must have established exemption for all the income and gains covered by each return.
SCIOs can attach PDF or iXBRL accounts under HMRC’s permission for incorporated charities not required to prepare accounts under the Companies Act or Friendly and Industrial and Provident Societies Act 1968. A wholly exempt CT600E claim needs an explanatory letter instead of a tax computation. Read the shared HMRC accounts, signatory and deadline rules for the complete conditions and late-filing penalties.
A SCIO with a long first accounts period
For example, a fictional SCIO registered as SC012345 has accounts from 1 June 2025 to 30 September 2026 and has established full exemption throughout. Its 16-month accounts period needs two CT600 returns, each with CT600E. The first covers 1 June 2025 to 31 May 2026 and the second covers 1 June 2026 to 30 September 2026. The filer keeps SC012345 in E10 on both returns.
Suppose its prepared disclosures include a £4,000 legacy received during the second accounting period. The filer enters the full-period amount once, then allocates £0 to the first return and £4,000 to the second in Amounts across your two returns. They check both previews and receipts. Those allocations do not decide whether the legacy qualifies for exemption.
SimpleCompanyTax files wholly exempt SCIO returns with HMRC. Start with Not registered at Companies House and use the CIO and SCIO filing steps. Your OSCR annual return remains a separate filing. We do not prepare charity accounts or decide entitlement to exemption. Partly taxable charities and charitable trusts are outside this route.
Official sources
- HMRC Chapter 6: claims and returns, particularly 6.7, 6.8.6, 6.9.7, 6.9.9 and 6.10.
- HMRC CT600 guide and CT600E guidance.
- Corporation Tax Act 2010 section 1121 and Taxes Management Act 1970 section 108.
- OSCR: duties and requirements of a SCIO, including its separate annual return and charity accounts obligations.