No. A CIC is a limited company regulated by Companies House and the Regulator of Community Interest Companies. It cannot be a charity and does not get charity tax exemptions, so it pays corporation tax like any company.

Guides

Community Interest Company (CIC) Accounts: What to File

Q: What does a CIC have to file each year?

Annual accounts and the CIC report (form CIC34) with Companies House, a Company Tax Return (CT600) with HMRC, and a confirmation statement. The accounts and CIC34 go together; the tax return is separate.

Q: How do you file CIC accounts?

Not through standard WebFiling. You use the online CIC service (full or software-prepared accounts) or file on paper, in each case sending the accounts, the CIC34 and the £15 fee together.

Q: When are CIC accounts due?

The standard company deadlines: accounts 9 months after the financial year end (21 months from incorporation for a first set), corporation tax 9 months and 1 day after the period end, and the CT600 return 12 months after it.

Q: Does a CIC file with the Charity Commission?

No. A CIC files with Companies House and HMRC. It cannot register with the Charity Commission unless it converts to a charity such as a CIO.

Updated 11 Jun 2026

A community interest company files the same things as any other limited company — annual accounts with Companies House and a Corporation Tax return with HMRC — plus one document unique to CICs: the CIC report (form CIC34), which goes to Companies House alongside the accounts. A CIC is an ordinary company with a community purpose bolted on by law; it is not a charity, and it pays corporation tax in the normal way. So the filing year has three moving parts: accounts, the CIC34, and the tax return.

What does a CIC have to file each year?

Three filings, in two places:

Filing	Goes to	What it is
Annual accounts	Companies House	The same statutory accounts any company prepares — under FRS 102 or the micro-entity standard FRS 105 if you qualify. There is no separate "CIC accounting" — a CIC uses the ordinary company rules
CIC report (form CIC34)	Companies House	The filing unique to CICs — a short report on how the company benefited the community that year. It is filed with the accounts and costs £15
Company Tax Return (CT600)	HMRC	Your corporation tax return, because a CIC pays corporation tax like any company

On top of those, a CIC files a confirmation statement every year, the same as any company — it confirms the details on the public register are up to date and is separate from the accounts. See confirmation statement for that one.

The point that catches people out: the accounts and the CIC34 go to Companies House; the tax return goes to HMRC. Two different bodies, two different deadlines.

Is a CIC a charity?

No. This is the single most common misunderstanding about CICs, and it shapes everything on this page. A CIC is a limited company regulated by Companies House and the Regulator of Community Interest Companies. A charity is regulated by the Charity Commission. In law a CIC cannot be a charity, even if everything it does looks charitable — so a CIC does not get charity tax exemptions, and it does pay corporation tax on its profits. The trade-off is lighter regulation and more operating freedom than a charity, without the charity tax reliefs.

If you're still deciding which structure fits, the CIC vs charity page lays the two side by side. If you already run a CIC and are weighing a move to charitable status, see converting a CIC to a charity.

When are CIC accounts due?

The deadlines are the standard company ones — CIC status doesn't change them:

Annual accounts: due 9 months after your accounting reference date (your financial year end). A brand-new company's first accounts run on a longer clock — 21 months from the date of incorporation.
Corporation Tax: the bill is due 9 months and 1 day after the end of your accounting period; the CT600 return itself is due 12 months after the period ends. The payment deadline lands before the filing deadline, which surprises a lot of first-time directors.

The CT600 deadlines page covers the tax dates in full, and the deadline checker works yours out from your year end.

How do you file CIC accounts?

A CIC can't use the standard Companies House WebFiling service for its accounts. You have two routes instead:

The online CIC service — for full accounts, or for accounts prepared in filing software (uploaded as a package with the CIC34). You pay the £15 CIC report fee by card.
Paper — where the online route doesn't fit (for example micro-entity, dormant or abridged accounts not prepared in software), the accounts, the paper CIC34 and a £15 cheque are posted together.

Whichever route you use, the accounts and the CIC34 travel as one package: send them together, or the filing isn't complete.

One change worth planning for: from April 2028, Companies House is moving all accounts filing to software only, and CICs will then file the accounts and CIC34 together as a software package. There's time to prepare, but it's the direction of travel.

What happens if you file late?

The penalties are the standard Companies House ones — there is no separate CIC penalty regime. Late accounts trigger an automatic penalty that rises the longer they're outstanding (from £150 up to £1,500 for a private company, and it doubles if you're late two years running). A missing or incomplete CIC report is its own problem: the package can be rejected, which can tip you past the deadline into a penalty. The company accounts and CT600 deadlines pages set out the penalty scales and the practical ways to stay clear of them.

A quick orientation for CIC directors

You file accounts + CIC34 with Companies House, and a CT600 with HMRC, every year — plus a confirmation statement.
You prepare ordinary company accounts (FRS 102 or FRS 105) — there's no special CIC format.
You pay corporation tax; you are not a charity and don't get charity reliefs.
The distinctive bit is the CIC34 report and its £15 fee — see the CIC report explained.

Frequently asked questions

Does a CIC file with the Charity Commission? No. A CIC is a company, so it files with Companies House and HMRC. It cannot register with the Charity Commission — a CIC is not a charity. If you want Charity Commission registration, that means converting to a charity.

Do CICs pay corporation tax? Yes. A CIC is taxed as an ordinary company on its trading profits, investment income and gains. There's no exemption just because it has a community purpose — see CIC corporation tax.

What is the CIC34? The CIC report — a short annual statement on how your company benefited the community, filed with your accounts for a £15 fee. Full detail on the CIC report page.

Can a CIC file micro-entity accounts? Yes, if it meets the micro-entity thresholds — CIC status doesn't exclude you. You'd file those on paper with the CIC34 rather than through the online service.

Do dormant CICs still file? Yes — every company on the register files accounts, the CIC34 and a confirmation statement, dormant or not. See dormant company accounts.

I run a charity, not a CIC — does this apply to me? No. Charities file with the Charity Commission (and, if they're charitable companies, Companies House too) under different rules — this page is for community interest companies. The CIC vs charity page explains the split.

Rather not keep three filings and two deadlines in your head? See how we handle CIC filing for you →