Filing for CICs and CLGs

Clear Books Tax supports Community Interest Companies (CICs) and Companies Limited by Guarantee (CLGs). Here's what you need to know about filing for these special company types.

What Are CICs and CLGs?

Community Interest Companies (CICs)

CICs are limited companies designed for social enterprises. They:

• Have a "community interest" purpose
• Are regulated by the CIC Regulator
• Have an "asset lock" preventing profit distribution
• Must file a CIC34 report annually (separate from accounts)

Companies Limited by Guarantee (CLGs)

CLGs are companies without share capital. They:

• Have members who guarantee a nominal amount (usually £1)
• Are often used for charities, clubs, and non-profits
• Don't have shareholders or dividends
• Are still subject to corporation tax on any profits

Can Clear Books Tax File for CICs?

Yes, Clear Books Tax can file CT600 for CICs.

HMRC accepts CT600 submissions from CICs via our software. The process is the same as for regular limited companies.

What About the CIC34 Report?

The CIC34 (Community Interest Company Report) is a separate filing that goes to Companies House, not HMRC. Clear Books Tax doesn't currently support CIC34 filing - you'll need to file this directly with Companies House.

Can Clear Books Tax File for CLGs?

Yes, Clear Books Tax can file CT600 for Companies Limited by Guarantee.

CLGs are treated the same as regular limited companies for corporation tax purposes.

Accounts for CICs and CLGs

CIC Accounts

Clear Books Tax can file micro-entity accounts for CICs, but:

• CICs may have additional reporting requirements
• The CIC34 report is separate (not handled by Clear Books Tax)
• Larger CICs may need full or abbreviated accounts (not supported)

CLG Accounts

Clear Books Tax can file micro-entity accounts for CLGs that qualify. Check you meet the micro-entity thresholds:

• Turnover ≤ £632,000
• Balance sheet total ≤ £316,000
• Average employees ≤ 10

Filing a CIC in Clear Books Tax

Step 1: Select Company Type

On the submission form, select:

Choose Trading Company (if actively trading), Property Company (if main income is from rentals), or Dormant Company (if no activity).

Step 2: Enter Your Figures

Enter your P&L and Balance Sheet figures as normal. CICs follow the same accounting format.

Step 3: Submit to HMRC

Submit your CT600 through Clear Books Tax. HMRC processes CIC returns identically to regular company returns.

Filing a CLG in Clear Books Tax

Step 1: Add Your Company

When adding a CLG:

1. Click Add Company
2. Enter your company number
3. Clear Books Tax fetches details from Companies House

Step 2: Complete the Filing

Follow the same process as any other company:

1. Select your accounting period
2. Enter P&L and Balance Sheet figures
3. Review the tax computation
4. Submit to HMRC

What Clear Books Tax Can't Do (Yet)

CIC34 Reports

The annual CIC report filed with Companies House is not supported. File this directly via Companies House WebFiling.

AA02 (Change of Accounting Reference Date)

If you need to change your company's accounting reference date, this must be filed directly with Companies House via WebFiling. Clear Books Tax does not handle AA02 filings.

CT600E (Charity / Community Amateur Sports Club)

The CT600E supplementary page for charities and community amateur sports clubs is not currently supported. If your CIC or CLG needs to claim charitable exemptions, you will need to use HMRC's own CT600 software or specialist tax software.

Charity Accounts (SORP)

Charitable CLGs following SORP (Statement of Recommended Practice) format need specialist accounts software. Clear Books Tax supports standard micro-entity format only.

Full/Abbreviated Accounts

Larger CICs and CLGs needing full or abbreviated accounts (not micro-entity) should use specialist software or an accountant.

Common Scenarios

"I run a CIC - can I use Clear Books Tax?"

Yes! For CT600 filing and micro-entity accounts, Clear Books Tax works perfectly. Remember to file your CIC34 separately.

"My CLG is a charity - can I file here?"

It depends:

• Small charitable CLGs with simple finances: Possibly, if micro-entity format is acceptable
• Larger charities or those using SORP: No, you need charity-specific accounting software

"My CIC is dormant"

Perfect for Clear Books Tax. Select "Dormant Company" and file your nil CT600. A Clear Books Tax subscription is required — visit the pricing page for current options.

"Do CICs pay corporation tax?"

Yes, CICs pay corporation tax like regular companies. The "community interest" status doesn't provide tax exemption. Only registered charities get corporation tax relief.

Manual Entry for Non-Companies House Organisations

Some social enterprises aren't registered at Companies House. For these:

1. Click Add Company on the dashboard
2. Select Manual Entry
3. Enter your organisation details
4. You can file CT600 (but not Companies House accounts)

Unincorporated Clubs and Associations

If your organisation is unincorporated (not a limited company):

• You may still need to file a corporation tax return
• Use Manual Entry to add your organisation
• Clear Books Tax can file CT600 for you
• You won't file Companies House accounts (as you're not registered there)

Balance Sheet Differences

Share Capital

CLGs don't have share capital. In the Balance Sheet:

• Leave Called up share capital as £0
• Your equity comes from Profit and loss account (retained earnings)

Members' Guarantee

The members' guarantee (usually £1 per member) isn't shown on the balance sheet - it's only called upon if the company is wound up.

Tax Treatment

CICs and CLGs are taxed identically to regular limited companies:

Still Have Questions?

If you're unsure whether Clear Books Tax is right for your CIC or CLG:

We're happy to advise on whether your organisation's needs can be met by Clear Books Tax.

Last updated: December 2025