As a charity, you may qualify for a number of tax exemptions and reliefs on your income, gains and profits. However, if you have any taxable income that’s not covered by a relief or exemption you must complete a tax return and file it with HMRC. The type of tax return you must complete depends on how your charity is set up.
Charitable trusts are liable to pay Income Tax under Self Assessment, so if required will fill in a Trust and Estate tax return. All other charities are treated as companies and may be liable for Corporation Tax, so will need to file a Company Tax Return