HMRC update for PTAs – Reporting requirements from April 2026

In the last year, HMRC has continued to move towards digital tax reporting. As part of this, HMRC closed its free CT600 online filing service as of 31st March 2026.

How does this affect my PTA?

Some PTAs, particularly those registered for Gift Aid, may receive a notice from HMRC requiring them to submit a Corporation Tax return. HMRC now expects these returns to be filed using compatible commercial software, with paper submissions only accepted in very limited circumstances.

Although most PTAs are tax exempt and don’t need to pay Corporation Tax, you will still be required to file a return if HMRC has issued a formal notice. Your returns must still be submitted, even if all figures are nil (zero).

How can we submit our returns?

HMRC requires returns to be filed using approved, compatible software. A list of the approved software providers you can use is available on the HMRC website.

Some banks (for example, those offering FreeAgent) may provide free access to accounting software, so it’s worth checking with your provider.

Can we still use paper submissions?

Paper submissions are only permitted where a valid ​‘reasonable excuse’ applies or where the return is filed in Welsh. HMRC defines a reasonable excuse as something that prevented you from meeting your obligations, despite taking reasonable care. 

Examples of accepted reasonable excuses include: 

• Serious illness
• Bereavement
• Fire or flood affecting records
• Issues with HMRC systems

The following are not accepted as reasonable excuses:

• Ease of use/​preferring to submit on paper
• Lack of confidence using software
• Lack of funds
• Having a nil return

If your PTA receives a notice to file, the return must be submitted by the deadline using compatible software unless HMRC agrees that a reasonable excuse applies. Penalties may apply, even where no tax is due.

If you have any questions, you can contact HMRC online or by phone on: 0300 123 1073

Parentkind understands that this change introduces additional cost and complexity, and can be confusing. We are actively exploring ways to support PTAs and help make this process as simple and cost effective as possible, particularly as HMRC has not provided solutions tailored specifically for PTAs.