Chalmers and Partners

Tax

Charity tax returns and Gift Aid in London

Charity tax returns and Gift Aid claims prepared accurately for HMRC.

HM Revenue
& Customs
Company Tax ReturnCT600 (2026) Version 3
1Company nameEXAMPLE TRUST
2Company registration numberEX000002
3Tax reference23456 78901
30from (DD MM YYYY)01 04 2025
35to (DD MM YYYY)31 03 2026
Supplementary pages
115Form CT600E, charities and CASCsX
Accounts and computations
80I attach accounts and computations for the period to which this return relatesX

Layout simplified for illustration. Field labels follow the official form.

CT600Example only – fictional details. Not for filing.
HM Revenue
& Customs
Charities and CASCsCT600E supplementary pages · summary
Income
Donations63000
Gift Aid received3000
Income from charitable activities22500
Investment income1200
Expenditure
Charitable expenditure71300
Exemption
All income and gains applied for charitable purposesX

Layout simplified for illustration. This is not the official form.

CT600EExample only – fictional details. Not for filing.

EXAMPLE TRUST

Gift Aid claim schedule

DonorDeclaration heldDateDonation £Gift Aid 25% £
A DonorYes12/05/20255,000.001,250.00
B DonorYes03/09/20254,000.001,000.00
C DonorYes18/02/20263,000.00750.00
Total12,000.003,000.00
Claims are made through Charities Online. Gift Aid can only be claimed where a valid declaration is held for the donor.
Gift AidExample only – fictional details. Not for filing.
What is it

What is a charity tax return?

Most charity income is exempt from tax when it is used for charitable purposes. A charity must still file a tax return if HMRC sends a notice to file, and must tell HMRC if it has income or gains that are not exempt. Charitable companies file a Company Tax Return (CT600 with the CT600E supplement); charitable trusts file a Trust and Estate Tax Return.

Gift Aid at a glance

  • Gift Aid adds 25p for every £1 donated by a UK taxpayer
  • Under the Gift Aid Small Donations Scheme, donations of £30 or less can attract a top-up of up to £2,000 a year
  • Claims must generally be made within 4 years
Who we help

Who we support

Charities of every size, from community groups to trusts and foundations with investment income.

Small charities & community groups

Straightforward returns and Gift Aid claims.

Larger charities

Trading income and several funding streams.

Trusts & foundations

Investment income and grant-making.

Religious & educational organisations

Churches, schools and other qualifying bodies.

What’s included

What our charity tax service includes

Income review

We check which income is exempt and which may be taxable.

Reliefs and exemptions

We make sure all available exemptions and reliefs are claimed.

Return preparation

We prepare the CT600 and CT600E or trust return.

Gift Aid claims

We prepare Gift Aid and small donations claims through Charities Online.

Compliance advice

We provide guidance to maintain future compliance and best practice.

Typewriter with a donations sign

Pricing & transparency

The cost of a charity tax return depends on the charity’s income, its trading activities and whether you claim Gift Aid. We confirm the fee in writing before we start, with no hidden extras.

Price list

Pricing & transparency

The cost of a charity tax return depends on the charity’s income, its trading activities and whether you claim Gift Aid. We confirm the fee in writing before we start, with no hidden extras.

Services

Related services

Statutory accounts

Preparation of legally required financial statements, ensuring compliance.

Charity accounts

Specialised accounting services for charities.

Written tax advice

Formal guidance on complex tax matters.

Tax consultancy

Strategic tax planning and optimisation.

FAQ

Charity tax returns: frequently asked questions

Does every charity have to file a tax return?

No. A charity must file if HMRC sends a notice to do so, or if it has income or gains that are not covered by charitable exemptions.

What is the CT600E?

It is the supplementary page charitable companies attach to the Company Tax Return to claim exemptions and report charitable expenditure.

How far back can we claim Gift Aid?

Claims must generally be made within 4 years of the end of the relevant tax year or accounting period.

Licenses & certificates

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cnp partners5
cnp partners6
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Personalised financial guidance

Speak with our experts to discuss your accounting, tax, or corporate needs. Whether you are an individual, a startup, or an established business, we provide personalised guidance and reliable advice tailored to your circumstances