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HMRC letter codes · Corporation Tax (CT)

CT600ECharities and Community Amateur Sports Clubs

Last reviewed 14 October 2026 · How Tax Letters checks its facts

In short

GOV.UK says the CT600E supplementary pages are for use if a charity or Community Amateur Sports Club (CASC) claims exemption from tax on all or any part of its income and gains.

“Use these supplementary pages if your charity or Community Amateur Sports Club (CASC) claims exemption from tax on all or any part of its income and gains.”

GOV.UK: Corporation Tax: charity and Community Amateur Sports Clubs (CT600E) · checked 14 October 2026

Information, not advice: this page reports what HMRC, GOV.UK and the bodies named publish about CT600E. Each fact has its source and the day it was checked beside it.

What it is

GOV.UK's CT600E page says the supplementary pages form the charity's or CASC's claim to exemption from tax on the basis that its income and gains have been applied for charitable or qualifying purposes only.

“These supplementary pages will form the charity’s or CASC’s claim to exemption from tax on the basis that its income and gains have been applied for charitable or qualifying purposes only.”

GOV.UK: Corporation Tax: charity and Community Amateur Sports Clubs (CT600E) · checked 14 October 2026

When HMRC sends it

GOV.UK's guidance on completing the CT600E says how often a charity or CASC is asked to make a return depends on several factors, including the extent and nature of its activities.

“How often you are asked to make a return will depend on several factors including the extent and nature of your activities.”

GOV.UK: Completing the CT600E page for charities and community amateur sports clubs · checked 14 October 2026

Time limits and rules

GOV.UK's guidance on completing the CT600E says failure to submit a tax return on time may result in a loss of tax reliefs and financial penalties.

“Failure to submit a tax return on time may result in a loss of tax reliefs and financial penalties.”

GOV.UK: Completing the CT600E page for charities and community amateur sports clubs · checked 14 October 2026

Free help and HMRC contacts

GOV.UK's guidance on completing the CT600E says a charity that has any questions completing the charity supplementary pages can contact HMRC for help.

“If you’re a charity that has any questions completing the charity supplementary pages, you can contact HMRC for help.”

GOV.UK: Completing the CT600E page for charities and community amateur sports clubs · checked 14 October 2026

For questions about the CT600E, HMRC's Corporation Tax enquiries line (GOV.UK) is 0300 200 3410, open Monday to Friday, 8am to 6pm and closed on bank holidays. GOV.UK has a “Find out about call charges” link.

“Call HMRC for help with general Corporation Tax enquiries. … Telephone: 0300 200 3410 … Opening times: Monday to Friday: 8am to 6pm. Closed bank holidays … Find out about call charges”

GOV.UK: Corporation Tax: general enquiries · checked 14 October 2026

Free help first

These routes are described by GOV.UK, TaxAid and Citizens Advice themselves.

  • HMRC's extra supportHMRC offers extra support if your health condition or personal circumstances make it difficult to contact HMRC, for example a mental health condition, financial hardship or being treated in hospital.
  • Someone to deal with HMRC for youYou can authorise a friend, relative or voluntary organisation to talk to HMRC for you and help you fill in forms.
  • TaxAidTaxAid helps people with tax problems who cannot pay for advice. Tax Help for Older People merged with TaxAid in July 2025.
  • Citizens AdviceCitizens Advice gives confidential advice online, over the phone and in person, for free.