Civil Society Covenant

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Corporation and income tax

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The assumption that charities don’t have to pay tax is not always true.

Charities are usually exempt from paying corporation or income tax. But there are some situations where you might need to pay tax.

The most common situations relate to non-charitable expenditure. For example:

Read the Charity Commission's guidance on non-charitable expenditure.

Last reviewed: 16 July 2018

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This page was last reviewed for accuracy on 16 July 2018

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