Unincorporated club CT600 filing
With SimpleCompanyTax, file your unincorporated members’ club CT600 without supplying accounts. Enter your prepared taxable figures and a reason for omitting accounts. No Companies House number or limited-company balance sheet to enter.
File without supplying accounts
For unincorporated clubs, choose Not Supplying Accounts and enter your Reason for omitting accounts. We include your explanation with the CT600.
How this works and when to use itCan an unincorporated club file without a company number?
Yes. The club journey uses the club name and Corporation Tax UTR, without a Companies House number. You bring prepared taxable figures. Upload your accounts or file without them by giving a reason for omission. The service turns those entries into the supported HMRC return, rather than asking you to recreate the club as a limited company.
Supported unincorporated members’ clubs, including golf clubs and registered CASCs using the club route.
You prepare the taxable figures. We do not generate club accounts, determine mutual trading or file club accounts at Companies House.
What you supply and what the service prepares
Your prepared taxable figures drive the supported tax calculation. You can supply your own accounts or choose to file without them and give your reason. Uploading a file does not extract or classify the taxable figures for you.
| You supply | The service prepares |
|---|---|
| Prepared taxable figures | CT600 and a computation for taxable returns. |
| Prepared PDF or iXBRL accounts | The filing package containing your uploaded accounts. |
| Reason for omitting accounts, if filing without them | An explanation attachment supporting CT600 box 90. |
| CASC treatment and claim figures, if applicable | CT600E for a supported exemption claim. |
| Signatory details and approval | The return for submission in the stated club capacity. |
Where to start in the product
Select Add company, then Unincorporated Club. Enter Club name and the Corporation Tax UTR, then choose Add club and continue. On Club details and period, enter the accounts dates and the applicable CASC treatment.
Select Continue to figures and accounts. Use Prepared taxable figures for the amounts you have prepared for taxation. There is no limited-company balance sheet to complete.
How to file without supplying accounts
In How will you provide the accounts?, select Not Supplying Accounts. Enter your Reason for omitting accounts beside the green 90 badge. Your explanation is included in an attachment supporting CT600 box 90.
You still enter the relevant prepared taxable figures. The service prepares the computation for taxable returns. Giving a reason for omission does not itself establish permission to omit accounts or remove any obligation to prepare them.
What to have ready
Gather these details for your filing.
- The club’s name and ten-digit Corporation Tax UTR.
- The accounts dates and prepared figures for the taxable activities.
- Your reason for omitting accounts, or a PDF or iXBRL accounts file if supplying one.
- The authorised signatory’s forename, surname and status, plus filing credentials.
What your filing includes
- CT600 from prepared taxable figures
- Tax computation for taxable returns
- Your accounts or an explanation for omitting them
- Club signatory and HMRC filing
How to file
Add your club
Enter the club name, Corporation Tax UTR and accounts period.
Enter figures and choose your accounts option
Enter your prepared taxable figures. To file without accounts, select Not Supplying Accounts and enter your Reason for omitting accounts. Alternatively, upload PDF or iXBRL accounts.
Review, sign and file
Review the return and computation, then sign in your club role and file with HMRC.
Your questions, answered
Can an unincorporated club file a CT600 without supplying accounts?
Yes. The club filing journey lets you select Not Supplying Accounts and enter your Reason for omitting accounts. Your explanation is included with the CT600 to support box 90. You still provide the relevant prepared taxable figures. Use this option where omitting accounts is appropriate for your club, as the explanation does not itself establish permission to omit them.
Do we need a Companies House number?
No. The unincorporated club journey uses the club’s name and Corporation Tax UTR.
Will you prepare a balance sheet for the club?
No. The filing journey does not ask you to complete a limited-company balance sheet. Upload your own accounts or choose Not Supplying Accounts and give your reason.
Does uploading club accounts populate the taxable figures automatically?
No. If you upload accounts, enter your prepared taxable figures separately. The service does not extract taxable figures from the accounts or decide the treatment of mutual trading and exempt income.
Official guidance: HMRC accounts formats for Company Tax Returns.
We file from your prepared figures. We do not provide accountancy or tax advice.