Simple question (?!) - do all SCIOs have to complete an annual CT600 with page CT600E, or are there exemptions/situations where the charitable company isn't required to file a return?
If all do have to file, I'm assuming that the filing deadline is still by reference to the accounting date, or is there some other reference date used?
NB - This is not to be confused with the OSCR return, which would still, of course, need to be submitted each year.
Replies (3)
Please login or register to join the discussion.
No SCIO's Don't need to file CT600's annually.
I've not come across a situation where one does yet, but I would assume a requirement would come into existence where:
a) It has been served notice to do so
b) Has received income, over a specified level (I think £50,000), from non charitable activities.
Sounds like it is taking on a similar format to charitable companies where in general we get a request every 4 years to complete a CT600.
As I said, we haven't received any requests for our SCIO's yet and as they all solely carry on charitable activities with no form of taxable income we have had no need to complete a CT600 yet.
Thanks for the update.