Keeping you up to date with all things PTA
HMRC update for PTAs
HMRC has continued to move towards digital tax reporting. As part of this, they closed their free CT600 online filing service as of 31 st March 2026.
Some PTAs, particularly those registered for Gift Aid, may get a notice from HMRC asking them to submit a Corporation Tax return. HMRC now expects these returns to be filed using compatible commercial software, with paper submissions only accepted in very limited circumstances. A list of approved software providers can be found on the HMRC website – some banks may provide access to accounting software at no additional cost, so it’ s worth checking with your provider.
Although most PTAs are tax exempt and will not have any Corporation Tax to pay, this does not remove the requirement to file a return where HMRC has issued a formal notice. Returns must still be submitted, even where all figures are nil.
Paper filing is only permitted where a valid‘ reasonable excuse’ applies or where the return is filed in Welsh. Examples of reasonable excuses include serious illness, bereavement, fire or flood affecting records, or issues with HMRC systems. The following are not accepted as reasonable excuses:
• Preferring to submit on paper
• Lack of confidence using software
• Lack of funds
• Having a nil return
If your PTA receives a notice to file, the return must be submitted by the deadline using compatible software unless HMRC agrees that a reasonable excuse applies. Penalties may apply even where no tax is due.
If you have any queries, contact HMRC on 0300 123 1073. Reminder!
Plan your AGM Time to get something in the diary!
6 PARENTKIND. ORG AUTUMN / WINTER 2026