Income and Corporate taxes

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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.

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Income and Corporate taxes

Get email updates on Income and Corporate taxes

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Latest on Income and Corporate taxes

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Creative industries tax reliefs 2018-19

Digital Services Tax consultation – unlikely to affect charities

Charities notified by HMRC about future tax return request

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Small trading limit increased to £80k

HMRC clarifies guidance on museums and galleries exhibition tax relief

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Events

Commentary

Making grants overseas: a refresher on HMRC rules for charities

Charity SORP guidance on accounting for corporate gift aid payments made by a trading company to its charitable parent

Charity corporation tax: the 10 rules you need to know

Review of HMRC guidance on the Museums and Galleries Exhibition Tax Relief

News

Creative industries tax reliefs 2018-19

Digital Services Tax consultation – unlikely to affect charities

Charities notified by HMRC about future tax return request

Welsh Government’s Tax Policy Work Plan for 2019

Consultations

Charities that are connected with non-charitable organisations – outcome of consultation on guidance

Consultation on the Charities SORP

CTG responds to consultation on museums and galleries tax relief

Press releases