Charities: Corporation Tax
(asked on 11th September 2026) - View Source
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, how many charities were required to submit Corporation Tax returns that gave rise to Corporation Tax liability in each of the last five years for which data are available.
The approximate number of charities that were issued a notice to file a Corporation Tax return in each of the five tax years to 2024/25 is:
Tax Year | Charities issued a notice to file (rounded to the nearest 50) |
2020/21 | 16,700 |
2021/22 | 18,000 |
2022/23 | 17,550 |
2023/24 | 18,800 |
2024/25 | 20,100 |
The approximate number of companies identified as charities that had late-filing penalties charged in each of the five tax years to 2024/25 is:
Tax Year | Charities with penalties charged (rounded to the nearest 50) |
|
2020/21 | 1,300 |
|
2021/22 | 1,550 |
|
2022/23 | 1,600 |
|
2023/24 | 2,250 |
|
2024/25 | 3,450 |
|
The number of charities that had a Corporation Tax liability in each of the five tax years to 2024/25 is:
Tax Year | Charities with Corporation Tax liability (rounded to the nearest 50) |
2020/21 | 350 |
2021/22 | 300 |
2022/23 | 300 |
2023/24 | 300 |
2024/25 | 300 |
HMRC keeps Corporation Tax administration for charities under review.