Written question asked by Graham Stuart (Conservative) on Friday, 11 September 2026, in the House of Commons. It was due for an answer on Monday, 12 October 2026 (named day). It was answered by James Murray (Labour) on Monday, 12 October 2026 on behalf of the Treasury.

Charities: Corporation Tax

Question: To ask the Chancellor of the Exchequer, how many charities were issued penalties for late filing or non-submission of Corporation Tax returns in each of the last five years for which data are available.

Answer

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.

Secondary information

Type: Written question
Reference: 29108
Session: 2026-27
Grouped for answer: Yes
Subjects: Charities Corporation tax Fines
Contains statistics: Yes
Link: View this Written question on www.parliament.uk

Charities: Corporation Tax

Secondary information

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