CTG has been working with HMRC to improve the guidance and support available to charities required to submit Corporation Tax returns.
The 2026 Budget included a Call for Evidence on the future administration of Corporation Tax as part of the Government’s wider programme of tax administration reform. The review will consider how Corporation Tax processes can be modernised, simplified and better supported by technology, with the aim of making compliance easier for taxpayers.
Alongside this broader review, HMRC has confirmed to CTG that it is developing new guidance specifically for charities to help them better understand how to complete a charity corporation tax return and navigate the filing process. This is particularly welcome given the increasing number of charities required to file returns and the rise in filing penalties unearthed by CTG’s written parliamentary questions mentioned above.
CTG has been engaging with HMRC on the practical challenges charities face when dealing with Corporation Tax obligations and will be responding to the Call for Evidence. This provides an important opportunity to ensure that the charity sector’s experience is reflected in future reforms.
If your charity has encountered difficulties with Corporation Tax registration, notices to file, online filing processes, penalties, or other aspects of the regime, we would be keen to hear from you. Member feedback helps strengthen our evidence base when engaging with HMRC and the Treasury. Please send any comments or examples to [email protected].
We will keep members updated as both the new guidance and wider reform programme develop.