Can an unincorporated charity file CT600E?
Short version. An unincorporated charitable association can file CT600 with CT600E without a Companies House number. It uses its Corporation Tax UTR. A charitable trust uses Self Assessment, which is a different return.
On this page
1. Understand the exemption and accounts
CT600E records a charity’s exemption claim. Full exemption declares that all income and gains are exempt and have been, or will be, applied for charitable purposes. Partly taxable charity returns use a different treatment. This service supports wholly exempt associations, including charitable PTAs, when the charity option is available. It does not support partly taxable charities, charitable trusts, CIOs or SCIOs through this route.
HMRC accepts PDF or iXBRL accounts from unincorporated charities. The separate smaller-charity PDF income limit does not restrict this unincorporated route. A fully exempt CT600E return does not require a tax computation. The filing includes an explanatory PDF.
Your accounts format depends on the relevant accounting rules, governing document and circumstances. For England and Wales, Charity Commission guidance permits receipts and payments accounts for qualifying unincorporated charities with income up to £250,000 for financial years ending before 30 September 2026, or £500,000 for years ending on or after that date. The governing document may require accruals accounts. These are not Scotland or Northern Ireland thresholds, and they do not remove separate examination, audit or group-account requirements.
2. Enter the disclosures and check both returns
Use the CT600E task guide for the exact filing steps. Choose Not registered at Companies House when adding the organisation, then Charity claiming full exemption. Enter an optional charity registration number and your prepared income, expenditure, assets and investments disclosures. Upload accounts or give your reason for omitting them. The service transmits your reason to HMRC. It does not decide whether omission is appropriate.
Accounts periods up to 18 months are supported. Over 12 months produces two returns from one disclosure entry. Income and expenditure flows are divided between returns. Event amounts use your dated allocations. Check the displayed asset meaning for each return. For accounting periods starting before 1 April 2026, the relevant asset boxes report amounts held at the period end. For periods starting on or after 1 April 2026, they report assets added during the period. For example, a fictional charity holding the same £600 investment at the end of each of two returns that both start before 1 April 2026 reports £600 on each return. If only the second return starts on or after that date, use its Assets added during controls for additions during that return instead of repeating the closing balance.
Check the organisation name, UTR, dates, E15 and E20, charity registration number where entered, accounts attachment or omission reason and free-text signatory status. This is an HMRC-only filing. File with your charity regulator separately where required. Read the PTA return explanation for the parent teacher association case.
Official sources
HMRC COM60040, CT600E guidance and Charity Commission rules for trusts and unincorporated associations.