Tax returns and charity accounts
Tax Returns
Some charities receive a tax return every year but most are sent one only occasionally.
If your charity is a Trust you will receive a Self Assessment Return and you will also need to complete supplementary page SA 907.
Go
to form SA 900 Trust and Estate Tax Return
Go
to form SA 907 Trust and Estate Charities
All other charities will be sent a Corporation Tax Self Assessment Return (CTSA) and will need to complete supplementary page CT 600E.
Learn more about Corporation Tax
Charity supplementary pages
These pages are where you:
- make a formal claim for charity exemptions on income, profits or gains received for the period covered by the return
- provide details of any non-charitable expenditure or investments
Tax return deadlines
If your charity is sent a tax return you must complete it and send it back to us within normal time limits. If you do not complete your tax return, or if you send it back late, normal penalty provisions will be applied.
You’ll find details about late return penalties in the notes that accompany all tax returns.
Charity Accounts
Your charity does not need to send its annual accounts to HMRC Charities.
But, if you are sent a tax return then your accounts, for the period covered by the return, should be sent to us with the completed return.
HMRC Charities makes risk based reviews of charity tax returns to ensure that taxation obligations are met.
