Which companies and clubs can use the filing service?

The Who we support directory lets you compare each organisation type, the documents included and what you need to supply.

Limited companies

Ordinary eligible company

Generated micro-entity accounts and CT600. Company filing steps.

Property company or CLG

Generated accounts using the relevant rows. Property entries or guarantee-company entries.

Incorporated charity or CASC, supported full exemption

HMRC-only return with supplied accounts. CT600E steps.

Charity without a Companies House number (unincorporated association, PTA, CIO or SCIO), wholly exempt

HMRC-only CT600 and CT600E without a company number. Charity association guidance.

Unincorporated members’ club or CASC

HMRC-only, with uploaded accounts or an omission reason. Club steps.

CIC

HMRC filing plus a Companies House package for you to upload. CIC34 steps.

The ordinary company route prepares the CT600, tax computation and FRS 105 micro-entity accounts for eligible UK private limited companies. It supports:

• Trading micro-entity companies filing their individual accounts and Corporation Tax return.
• Property companies, including UK property-only companies and companies that both trade and let property.
• Companies limited by guarantee, with members’ funds and no share capital questions.
• Companies with associated companies, with the associated-company details included in each company’s calculation.
• Dormant companies using the separate dormant accounts option.

Being a private limited company does not by itself establish eligibility for micro-entity accounts. Check the micro-entity eligibility guide and the full Companies House conditions. FRS 102 accounts, consolidated accounts, group relief claims and filings requiring an audit are outside the ordinary company route.

Charities, CASCs and community interest companies

Incorporated charities with a supported private limited company record can use the full-exemption CT600 and CT600E route. You supply the charity’s prepared accounts. This files with HMRC only. It does not prepare charity accounts or file with Companies House or a charity regulator. Wholly exempt CIOs, SCIOs and unincorporated charitable associations, including PTAs, can also claim full exemption using their Corporation Tax UTR without a Companies House number. Partly taxable charities and charitable trusts are outside this route.

Registered CASCs use the route for their legal form. Incorporated CASCs have a full-exemption route. Unincorporated CASCs can choose full, partial or no exemption in the club journey. CT600E accompanies an exemption claim. A no-exemption club return does not include CT600E. You choose the treatment. Incorporated CASCs supply their accounts. Unincorporated CASCs can upload accounts or give a reason for omitting them. See HMRC’s CT600E guidance.

Community interest companies (CICs) can use the supported micro-entity accounts route. We file the CT600, computation and accounts with HMRC. Complete a CIC34 report to prepare a package containing the accounts and report, then upload it yourself through the Companies House CIC accounts service. Its filing charge is separate. Follow the CIC accounts and CIC34 filing guide.

Unincorporated members’ clubs and golf clubs

The unincorporated club route uses your club’s name and Corporation Tax UTR. It does not require a Companies House number or a limited-company balance sheet. Enter the taxable figures you have prepared. You can file without supplying accounts by selecting Not Supplying Accounts and entering your reason, or upload PDF or iXBRL accounts. The service prepares the supported return and, for taxable returns, the tax computation. It files with HMRC only.

This is support for unincorporated members’ clubs, rather than every unincorporated organisation. We do not prepare club accounts, classify income for mutual trading or decide exemption entitlement. The club accounts guide explains attachments and the separate option to provide your reason for omitting accounts.

Golf clubs choose according to their legal form and CASC status. An unincorporated members’ golf club can use the club journey. An incorporated golf club uses the suitable company or incorporated CASC route. Follow the club filing steps for the unincorporated journey.

What should you prepare before starting a filing?

First identify the organisation, the period and the filing you need. Then gather the prepared figures and the appropriate accounts. An ordinary micro-entity company enters figures from which we prepare accounts. A charity supplies accounts prepared outside the service. An unincorporated club can supply its accounts or file without them, giving a reason for omission.

The detailed pages include preparation lists for each route. A new golf club treasurer can start with the previous return and its receipts. A property company needs both rental figures and company balance sheet figures. A CIC also needs its community-interest report answers.

Preparation lists help you gather information. They do not decide tax treatment or replace an accounts preparer. If a classification remains unresolved, settle it before approving the return.

Check your filing route before starting

The directory explains service scope. An organisation’s name alone does not decide its tax treatment. For example, a golf club may also be a CASC, and a company limited by guarantee may be a charity.

We do not file Self Assessment returns for sole traders or ordinary partnerships, LLP partnership returns, or accounts for PLCs. Supported company filings can include CT600A director and participator loan details, but this does not mean every supplementary page, arrangement or relief is supported.

We are a filing service, not accountants or tax advisers. If you need someone to prepare your accounts or decide a tax treatment, arrange that before entering your figures.

A close investment-holding company uses box 4 code 2 and the full main rate without small profits rate or marginal relief. Choose the status for each Corporation Tax return.