Income and Corporate taxes

See latest updates »

UK charities constituted as charitable trusts are liable to income tax, whereas those constituted as companies (or treated as companies for tax purposes) are liable to corporation tax. With the enactment of the Corporation Tax Act 2010 and the Income Tax Act 2007 exemptions and permitted investments are now broadly the same for both types of charitable entity.

Get email updates on Income and Corporate taxes

This content is available to our members

Otherwise please join us and be part of a movement helping to create fair taxation for charities.

Payment is voluntary for charity members.

Joining is easy and benefits include:

Regular updates on charity tax issues
Attend exclusive events
Regular seminars on specific concerns
Free technical helpline
Regular meetings with Treasury, HMRC
Be part of a movement helping to create fair taxation

Join Charity Tax Group now

Latest on Income and Corporate taxes

News
Tax updates
Consultations

News

KPMG article on Creative Sector Reliefs
If you’re a charity working in the creative space—whether that’s putting on plays, running exhibitions, or hosting concerts—there’s a good chance you could benefit from creative sector tax reliefs. KPMG article...

10 January 2026
- Income and Corporate taxes
Moore Kingston Smith article on Gift Aid and subsidiary companies
Crystal Leader, Senior Tax Manager from Moore Kingston Smith, delivered a back-to-basics session on Gift Aid from subsidiary companies at the Charity Tax Group Conference on 5 December 2025. Crystal...

10 January 2026
- Income and Corporate taxes
Online Sales Tax consultation
*Update: Following consultation, the government has decided not to introduce an OST, an idea put forward by certain stakeholders in the context of Business Rates reform. The government’s decision reflects...

2 March 2022
- Income and Corporate taxes
Making Tax Digital for Income Tax Self Assessment (ITSA) delayed
The Government has announced in a Written Ministerial Statement (WMS) that MTD for Income Tax Self Assessment (ITSA) will be introduced a year later, in the tax year beginning April 2024. This is in recognition of the...

27 September 2021
- Income and Corporate taxes
Older posts

Find charity tax information

Tax type

Business activity

Income and Corporate taxes

Get email updates on Income and Corporate taxes

This content is available to our members

Latest on Income and Corporate taxes

News

KPMG article on Creative Sector Reliefs

Moore Kingston Smith article on Gift Aid and subsidiary companies

Online Sales Tax consultation

Making Tax Digital for Income Tax Self Assessment (ITSA) delayed

Tax updates

Consultations

Income and Corporate taxes

Get email updates on Income and Corporate taxes

Latest on Income and Corporate taxes

News

KPMG article on Creative Sector Reliefs

Moore Kingston Smith article on Gift Aid and subsidiary companies

Online Sales Tax consultation

Making Tax Digital for Income Tax Self Assessment (ITSA) delayed

Subscribe to the Charity Tax Group Newsletter. If you are from a charity or organisation visit our "Join CTG" page on our website.