Tax - Filing for Charities and Community Benefit Societies | Clear Books Tax Support

Filing for Charities and Community Benefit Societies

Can you use Clear Books Tax for a charity or community benefit society? See which organisation types are supported.

Can you use Clear Books Tax to file for a charity or community benefit society? It depends on the type of organisation and what you need to file. This guide explains what's supported and what isn't.

Quick Answer

Organisation typeCT600AccountsHow to add
Unregistered charity (not on Companies House)YesNoManual entry
Charitable CLG (on Companies House)YesYes (if micro-entity)Company number
Community benefit society / registered societyYesNoCompany number
Community Amateur Sports Club (CASC)YesNoManual entry
Charitable Incorporated Organisation (CIO)YesNoManual entry

Charities

Unregistered Charities (Not on Companies House)

Many charities are unincorporated — they don't have a Companies House registration. If your charity has a corporation tax obligation, you can file CT600 through Clear Books Tax using manual entry.

How to file:

  1. Click Add Company on your dashboard
  2. Select Manual Entry
  3. Choose Charity as the organisation type
  4. Enter your charity's details (name, UTR, address)
  5. Complete the CT600 as normal
ℹ Manual entry organisations can file CT600 only. You won't file Companies House accounts because your charity isn't registered there.

CT600E Charity Supplement

When you file as a Charity (manual entry), Clear Books Tax automatically generates the CT600E supplement and submits it to HMRC as part of your CT600. You do not need to attach it separately or use a different tool.

On the filing form you will see a CT600E — Charity Information section with the following optional fields:

  • Charity Commission or OSCR registration number
  • Repayment reference (for Gift Aid repayments from HMRC)
  • Charity-specific income sources — Gift Aid received, grants from Crown bodies, income from other charities, donated goods, etc.
These fields are optional but recommended for complete and accurate reporting.

Charitable CLGs (On Companies House)

If your charity is a Company Limited by Guarantee registered at Companies House, you can file both CT600 and accounts through Clear Books Tax — as long as you qualify as a micro-entity.

Micro-entity thresholds (must meet at least 2 of 3):

  • Turnover up to £632,000
  • Balance sheet total up to £316,000
  • Up to 10 employees
Add your company using its Companies House number. Clear Books Tax recognises CLGs automatically.

⚠ If your charitable CLG follows SORP (Statement of Recommended Practice) format for its accounts, Clear Books Tax cannot file those. Clear Books Tax supports micro-entity (FRS 105) and small company (FRS 102) format only. Check with your charity's governing body whether standard micro-entity accounts are acceptable.

Charitable Incorporated Organisations (CIOs)

CIOs are registered with the Charity Commission, not Companies House. You can file CT600 (including CT600E charity supplementary pages) through Clear Books Tax using manual entry.

How to file:

  1. Click Add Company on your dashboard
  2. Select Manual Entry
  3. Choose Charity as the organisation type
  4. Enter your CIO's details (name, UTR, address)
  5. Complete the CT600 as normal — the CT600E section appears automatically
ℹ CIOs file CT600 to HMRC only. You won't file Companies House accounts because CIOs aren't registered there — your annual return goes to the Charity Commission instead.

Do Charities Pay Corporation Tax?

Most registered charities are exempt from corporation tax on charitable income and gains. However, charities may still need to file CT600 if:

  • They have non-charitable trading income
  • HMRC has specifically asked them to file
  • They want to claim gift aid repayments
If your charity is fully exempt and HMRC hasn't asked you to file, you may not need CT600 at all. Check with HMRC or your accountant if you're unsure.

Community Amateur Sports Clubs (CASCs)

Community Amateur Sports Clubs registered with HMRC can file a basic CT600 through Clear Books Tax using manual entry.

How to file:

  1. Click Add Company on your dashboard
  2. Select Manual Entry
  3. Choose Club as the organisation type
  4. Enter your CASC's details (name, UTR, address)
  5. Complete the CT600 as normal

CT600E Supplementary Pages

CT600E is supported for charities but not for CASCs.

  • Charities (manual entry): CT600E is automatically generated and included in your return. See the CT600E section above under Charities.
  • CASCs: CT600E is not supported. If your CASC needs to claim tax exemptions via CT600E, use HMRC's own filing service or specialist tax software.
If your CASC has a straightforward CT600 with no exemption claims to make via CT600E, Clear Books Tax can handle the return.

⚠ If your CASC needs to submit CT600E to claim tax exemptions, Clear Books Tax cannot handle this. Use HMRC's own filing service or specialist software instead.

Community Benefit Societies (Registered Societies)

Community benefit societies (also known as registered societies or industrial and provident societies) can file CT600 through Clear Books Tax.

⚠ Don't rely on the company name to determine the type. A company called "A Helping Hand Limited" with company type <strong>Ltd</strong> is a standard limited company, not a community benefit society. Check the company type shown on your Clear Books Tax dashboard or Companies House. Community benefit societies show as <strong>Registered Society</strong> (or "industrial-and-provident-society" on Companies House).

How to File

  1. Click Add Company on your dashboard
  2. Enter your society's registered number
  3. Clear Books Tax fetches your details from Companies House
  4. Complete the CT600 as normal

Accounts

Clear Books Tax cannot file accounts for community benefit societies. Your accounts must be filed with the Financial Conduct Authority (FCA), not Companies House. Contact the FCA or your accountant for guidance on accounts filing.

ℹ Community benefit societies file CT600 to HMRC (which Clear Books Tax handles) but file accounts to the FCA (which Clear Books Tax doesn't handle). These are separate filings with separate deadlines.

Co-operative Societies

Co-operative societies can file CT600 through Clear Books Tax using manual entry if they're not on Companies House, or via their registered number if they are.

Like community benefit societies, accounts for co-ops are filed with the FCA, not Companies House.

Common Questions

Q: My company is a trading subsidiary of a charity — can I use Clear Books Tax? A: Yes. Set your company type to Mixed Income (Advanced) on the submission form, and enter your Gift Aid payment in the Qualifying charitable donations field. This deducts the donation in Box 305, reducing your chargeable profits. Clear Books Tax handles the full filing — CT600, accounts, and tax computation — including cases where the donation brings your tax liability to zero. See our Box 305 guide for full details.

Q: My charity is a CLG — do I choose "Trading Company" or something else? A: Choose the company type that matches your activity: Trading Company if your charity has trading income, Property Company if it mainly has rental income, or Dormant Company if it had no activity. There's no separate "charity" option on the form — charities use the same company types as other organisations.

Q: My community benefit society runs a community shop — which company type? A: Choose Trading Company. Enter your shop income as turnover and your costs as normal business expenses.

Q: Does Clear Books Tax know my organisation is a charity? A: For CLGs added via Companies House number, Clear Books Tax recognises the entity type automatically. For manual entry, you select "Charity" when adding the organisation.

Q: Can I file for a dormant charity? A: Yes. If your charity had no activity, select Dormant Company on the form. A Clear Books Tax subscription is required — visit the pricing page for options.

Q: My charity uses SORP — can I still file CT600? A: Yes, you can file CT600 through Clear Books Tax regardless of your accounts format. It's only the accounts filing that's affected — SORP-format accounts can't be filed through Clear Books Tax.

Q: I'm a CASC — can I file Companies House accounts without filing a CT600? A: No. Clear Books Tax doesn't offer a standalone accounts-only filing path to Companies House — the submission process always includes both CT600 and accounts together. Additionally, CASCs are added via manual entry in Clear Books Tax, which means Companies House accounts filing isn't available for CASCs at all (manual entry organisations can only file CT600).

If you need to file accounts to Companies House without CT600, use Companies House's own WebFiling service or speak to an accountant.

Q: I can't find a 'micro accounts' tab — how do I file micro-entity accounts? A: There is no separate 'micro accounts' option to select. Clear Books Tax automatically determines the accounts format based on your company's size. If your company qualifies as a micro-entity — turnover up to £632,000, balance sheet total up to £316,000, up to 10 employees (meeting at least 2 of 3 criteria) — Clear Books Tax produces simplified micro-entity (FRS 105) accounts with an abbreviated balance sheet. You simply enter your balance sheet figures in the form and Clear Books Tax handles the rest automatically. You don't need to select a format.

  • CICs and CLGs — detailed guide for Community Interest Companies and Companies Limited by Guarantee
  • What does Clear Books Tax support? — full feature matrix

Still Have Questions?

Not sure whether Clear Books Tax works for your charity or society? Get in touch and we'll advise.

Last updated: April 2026

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