I run a charity – do I need to file a tax return?

The answer is technically yes, you must submit an annual tax return to HMRC if you are a charity, but how often and in what format depends on the charity’s structure and sources of income.

For example, if a charity is a limited company, a Company Tax Return must be submitted and annual accounts must be sent to Companies House. If the charity is a trust, then a Trust Estate Self Assessment tax return must be completed.

If a charity receives income that doesn’t qualify for tax relief then a tax return must be submitted. In cases where there is no tax to pay then a tax return only needs to be submitted if HMRC ask for it.

The type of return may vary depending on the structure of the organisation.

When a charity has income in excess of £10,000, then an annual return must also be submitted to the Charity Commission.

If you’re unsure whether your charity might need to submit a tax return, get in touch to talk to one of our experts.

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