CTM40055 | Particular bodies: charities: general
From HM Revenue & Customs · Company Taxation Manual
Charities
Charities may be established in the form of trusts, limited liability companies (usually limited by guarantee), or societies. Trusts are normally outside the scope of Corporation Tax but, unless specifically exempted, remain chargeable to Income Tax.
Charitable companies
deals with charitable companies. PART11/CHAPTER3 deals with exemptions, including for charitable trades, see , and from the miscellaneous charges (listed at ) which may arise.
Claims for charity exemption should be made to HMRC Charities.