CT600E Supplementary Page

CT600E software for charities and CASCs.

Formally claim your corporation tax exemption. WeFile provides end-to-end support for charities, Charitable Incorporated Organisations (CIOs), and Community Amateur Sports Clubs (CASCs).

Important note on statutory accounts

Charity filings are CT600-only

Because FRS 102 alongside Charities SORP accounts cannot be filed electronically via iXBRL through commercial software, charity and CASC filings on WeFile are processed for HMRC only.

WeFile will submit your CT600 and CT600E safely, transmitting an uploaded PDF of your accounts along with an automated explanation letter to HMRC. You will still need to manually submit your accounts to the Charity Commission and/or Companies House separately. Read about standard Small Company Accounts Software if you are not a charity.

Tailored specifically for non-profits

From CIOs to local sports clubs, our platform handles the complexities of non-profit taxation securely.

Complete CT600E Coverage

WeFile covers the whole supplementary page, including exemption claims (E20 fully exempt or E25 part exempt), income (E50–E90), expenditure (E95–E125), assets (E130–E190), and the legacy donors table (E195/E200).

Entities without CH Numbers

Charitable Incorporated Organisations (CIOs), unincorporated charities, charitable trusts, and CASCs are fully supported via our manual entity-entry mode without relying on Companies House queries.

Automatic Setup

Filing as a charity or CASC automatically configures your main CT600 return. For example, Box 115 is ticked, Box 4 is set correctly (8 for charities, 6 for CASCs), and CASC-specific boxes are suppressed appropriately.

HMRC Explanation Letter

Since Charities SORP accounts cannot be filed as iXBRL via commercial software, WeFile automatically generates and transmits an explanation letter to HMRC alongside your uploaded accounts PDF.

Exempt Corporation Tax

If you declare your charity fully exempt (Box E20), WeFile processes the filing seamlessly without requiring a corporation tax computation, satisfying HMRC requirements purely and simply.

Developer API Integration

Automate bulk charity submissions via our REST API. Pass `charityStatus` and CT600E supplementary data to easily generate a `ct600e_pdf` document programmatically.

Simple, flat pricing

We provide full CT600E capabilities at the standard trading filing fee.

Dormant Company

.../filing
  • Companies House Filing
  • CT600 Nil Return
  • Not applicable for charities
Standard

Charity or Trading

.../filing
  • CT600 Return
  • CT600E Supplementary Page
  • Explanation Letter to HMRC
  • CIO / CASC supported

Accountant Membership

.../year
  • Up to 100 Filings
  • Priority Support
  • Client Management
  • All Filing Types Included

Frequently asked questions

Charities and CASCs generally do not have to pay corporation tax on income that is charitable and used for charitable purposes. However, if HMRC issues a notice to deliver a company tax return, the charity must file a CT600 along with the CT600E supplementary page to formally claim the exemption.
The CT600E is a supplementary page to the main CT600 Corporation Tax return. It is completed by charities and Community Amateur Sports Clubs (CASCs) to provide details of their income, expenditure, and assets, and to formally claim tax exemption.
A Community Amateur Sports Club (CASC) is a local sports club registered with HMRC that benefits from charity-like tax reliefs. Unlike a charity, it is registered with HMRC directly rather than a charity regulator, and is identified by a 10-digit HMRC Corporation Tax UTR.
Yes, HMRC requires accounts to accompany the return. However, because FRS 102 Charities SORP accounts cannot currently be filed electronically via iXBRL through commercial software, you can simply upload your accounts as a PDF. WeFile automatically attaches an HMRC-compliant explanation letter covering the omission of iXBRL accounts.
Yes. Entities without a Companies House number, such as CIOs, charitable trusts, and unincorporated CASCs, are fully supported. You just enter your entity details manually (using your charity registration number or UTR).
Box E20 is used when all income and gains are exempt from tax and have been applied for charitable purposes. Box E25 is used when the entity is only partially exempt (e.g., some non-charitable trading occurred), which may require a corporation tax computation.
Yes, every entity filing a CT600 requires a Unique Taxpayer Reference (UTR) issued by HMRC, regardless of whether it is registered with Companies House or the Charity Commission.
Yes. Filing a charity or CASC return with the CT600E supplementary page costs the exact same as a standard trading company filing. There are no hidden surcharges.