Guides
Filing for Sole Traders, CICs and Charities
Updated 11 Jun 2026
Sole traders, community interest companies (CICs) and charities are different organisation types from a standard limited company — and they file differently. File Company is mostly about ordinary limited companies: annual accounts to Companies House and the Company Tax Return (CT600) to HMRC. If you're one of the three below, that path isn't quite yours. Here's what applies to each, and the guide to start with.
If you run a standard limited company, you're on the main path — start with company accounts and the Company Tax Return (CT600). The organisation types below file differently.
A quick orientation before you pick:
- A sole trader isn't a company at all — nothing goes to Companies House.
- A CIC is a company, so it files like one, with extra rules on top.
- A charity answers to a different regulator entirely — the Charity Commission.
Sole traders — not a company
A sole trader isn't registered at Companies House and files nothing there. You keep business records and send a Self Assessment tax return to HMRC instead. If you've landed on company-filing pages and they don't seem to fit, this is usually why. Start here:
- Sole trader or limited company? — the two-minute check for which one you actually are
- Sole trader accounts — what applies to you, and what doesn't
- Self Assessment vs the Company Tax Return — the two tax returns, untangled
Community interest companies (CICs) — a company, with extra rules
A CIC is a limited company, so it files annual accounts and a Company Tax Return like any company — and it pays corporation tax. The differences are the CIC report (form CIC34) it files alongside its accounts, and the rules that come with the community purpose. A CIC is not a charity. Start here:
- CIC accounts — the three filings, in plain English
- The CIC report (CIC34) — the filing unique to CICs
- Do CICs pay corporation tax? — yes, and why a CIC isn't a charity for tax
- CIC vs charity — how they differ, and which to choose
- Converting a CIC to a charity (CIO) — if you're moving to charitable status
Charities — a different regulator
A charity is regulated by the Charity Commission, not by Companies House, and a CIC is not a charity. File Company is a company-filing resource, so it doesn't cover full charity reporting — for that, the Charity Commission is the place to start. Where charities and companies meet, these guides help:
- CIC vs charity — the structures side by side
- Converting a CIC to a charity (CIO) — the process, and the accountant's part in it
Are you a standard limited company instead?
If a limited company was registered for you at Companies House and it trades normally, you're on the main path, not this one. Start with company accounts and the Company Tax Return.
Frequently asked questions
Do sole traders file with Companies House? No. Sole traders aren't on the Companies House register and file nothing there. You keep records and send a Self Assessment return to HMRC — see sole trader accounts.
Is a CIC a charity? No. A CIC is a limited company with a community purpose, regulated by Companies House and the Regulator of Community Interest Companies. It files company accounts and pays corporation tax — see CIC accounts.
Do charities file with Companies House? A charity is regulated by the Charity Commission and reports to it. File Company covers the company side of things, including where a CIC meets charitable status — but for full charity reporting, start with the Charity Commission.
I'm a standard limited company — is this page for me? No — you're on the main path. Start with company accounts and the Company Tax Return.
Not sure which of these is you, or would rather have it handled? Speak to an accountant →