Why/When does a non-company Charity under £250,000 Gross Income have to file a Corporation Tax return?
Unincorporated Charities should register with HMRC if they are likely to have income for which they will not get tax relief.
This is the page you want on HMRC:https://www.gov.uk/charities-and-tax/pay-tax
The type of tax return which the charity needs to complete will depend on how it is constituted.
Usually, unless a charity has taxable income every year, HMRC will request a tax return once every 3 or 4 years or so. If HMRC has not requested one but taxable income still has been made then a return is still required.
Charity tax can be a complicated area, so I recommend getting the advice of an accountant experienced in this area.
A charity need only file a tax return if it has been given notice to do so, or, unusually, if it has taxable profits. This is regardless of the turnover or whether it is incorporated or not. Companies, unincorporated associations and Charitable Incorporated Organisations are under the Corporation Tax regime, Trusts under Self-Assessment.
If it is a client, I would get 64-8 authorisation and look it up on your HMRC list of clients to see if any returns are required and for which Accounting Periods, otherwise ask a trustee to give HMRC Charities a call.
Yep - it's basically when HMRC ask for one, which is not necessarily every year.