Corporation Tax for community interest companies.
A community interest company has no special tax status. It pays Corporation Tax and files a CT600 like any other company, and each year it files a CIC34 community interest report with its accounts at Companies House, even when it's dormant.
Companies House filing opens soon. You can file the CT600 with HMRC from Clients Assistant now. Until Companies House filing opens here, file the accounts with Companies House yourself, online or by post.
Start for freeHow a CIC is taxed
The CIC Regulator's guidance is plain: community interest companies don't enjoy any special tax status. They pay Corporation Tax and VAT, and can claim the same reliefs as other companies. A company can't be both a CIC and a charity, so a CIC can't claim charitable exemption on a CT600E.
Profits up to £50,000 are taxed at 19% and profits over £250,000 at 25%, with marginal relief in between, as for any company.
What a CIC files each year
| Filing | To | Notes |
|---|---|---|
| Company Tax Return (CT600) | HMRC | With the accounts and tax computation, within 12 months of the end of the period |
| Annual accounts | Companies House | The same rules as any limited company |
| CIC34 community interest report | Companies House | Filed with the accounts, even by a dormant CIC; it goes on the public record and is copied to the CIC Regulator |
| Confirmation statement | Companies House | At least once every 12 months |
The CIC34 explains what the company has done to benefit the community, how it involved its stakeholders, what its directors were paid, and any assets transferred out of the CIC. A CIC limited by shares also reports dividends paid and interest on capped loans.
The CT600, accounts and CIC34 from one set of figures
Bring in the figures
Fill in the CIC template, which includes the CIC34 report, or start from your Clients Assistant ledger or a trial balance.
Check the package
Review the tax computation, the CT600, and the accounts with the CIC34 report, prepared as one package ready for Companies House's CIC service.
File with HMRC
File the CT600 with the company's Government Gateway sign-in or your agent's, and follow HMRC's reply in the submission history.
Questions people ask
Yes. CICs have no special tax status: they pay Corporation Tax and VAT like other companies, and can claim the same reliefs.
No. A company can't be both a CIC and a charity, so a CIC can't claim charitable exemption on the CT600E pages.
Yes. Every CIC, including a dormant one, files a CIC34 community interest report with its accounts.
What the company has done to benefit the community, how it involved its stakeholders, what its directors were paid, and any assets transferred out of the CIC. A CIC limited by shares also reports dividends paid and interest on capped loans.
Yes. The CIC Excel template includes the CIC34 report, and Clients Assistant prepares the accounts and the CIC34 as one package, ready to file on Companies House's CIC service.
Preparing everything is free. Filing is £15 + VAT a year for one CIC, or £5 + VAT if it's dormant, with the CIC package included.
Checked against GOV.UK on 15 October 2026. Sources: Community interest companies guidance; CIC Regulator: frequently asked questions; Closure of the service to file your company accounts and tax return.
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