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

Guidance on Orchestra Tax Relief published
HMRC has updated its guidance on how to qualify and claim for 7 Corporation Tax creative industry tax reliefs, including Orchestra Tax Relief and Theatre Tax Relief. The guidance has been...

21 October 2016
- Income and Corporate taxes

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

Theatre Tax Relief statistics published

Finance Bill update – including Museum & Galleries Tax Relief

Spanish State Aid case related to tax exemptions for the Roman Catholic Church

Museum and Galleries Tax Relief implementation postponed due to the election

Tax updates

Guidance on Orchestra Tax Relief published

Events

Commentary

Filing charity trading subsidiary tax returns and charity accounts

News

Theatre Tax Relief statistics published

Finance Bill update – including Museum & Galleries Tax Relief

Spanish State Aid case related to tax exemptions for the Roman Catholic Church

Museum and Galleries Tax Relief implementation postponed due to the election

Consultations

CTG responds to consultation on museums and galleries tax relief

Museums and galleries tax relief consultation

Press releases