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, Revenue and Customs
Be part of a movement helping to create fair taxation

Join Charity Tax Group now

Latest on Income and Corporate taxes

All

Tax updates

Commentary

Filing charity trading subsidiary tax returns and charity accounts
- Justin Bevan
I recently tried to undertake the annual task of filing our charity trading subsidiary tax returns to HMRC. It appears the system has changed. I can no longer use the...

12 January 2017
- Income and Corporate taxes

Charity Tax Group

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

All

Consultation on the Charities SORP

Orchestra Tax Relief claim stencil

Scottish Budget passed – implications for Gift Aid and pension tax relief

HMRC clarifies guidance on museums and galleries exhibition tax relief

Tax updates

HMRC clarifies guidance on museums and galleries exhibition tax relief

Guidance on Orchestra Tax Relief published

Events

Commentary

Filing charity trading subsidiary tax returns and charity accounts

News

Orchestra Tax Relief claim stencil

Scottish Budget passed – implications for Gift Aid and pension tax relief

Theatre Tax Relief statistics published

Finance Bill update – including Museum & Galleries Tax Relief

Consultations

Consultation on the Charities SORP

CTG responds to consultation on museums and galleries tax relief

Museums and galleries tax relief consultation

Press releases