CIC taxation
A CIC has no charitable tax exemptions. Trading profits are subject to Corporation Tax, and it cannot claim Gift Aid. Grants that are not payment for supplies may be outside VAT, and their Corporation Tax treatment depends on what they fund. Mutual trading and non-trading income require separate analysis.
Rates, thresholds and dates reflect the UK position at the content update date, including measures announced for future tax years. Check current GOV.UK guidance, or ask us, before relying on them.






