iXBRL tagging for Community Interest Companies

Community purpose doesn't exempt a CIC from tax

Community Interest Companies file with Companies House exactly like standard companies limited by shares or guarantee — plus one CIC-specific addition, the community interest report (form CIC34), which travels alongside the annual accounts. On the tax side, CICs file CT600 returns with HMRC as normal; their community purpose affects governance and asset-locking, not their Corporation Tax filing obligation.

What we tag

• Standard company accounts, formatted according to the CIC's size classification
• CT600 computations, exactly as for any standard company

The CIC34 report itself isn't an iXBRL document — it's a separate statutory form filed alongside the accounts, not something we tag, but we'll flag if it looks missing from what you send us.

/faq

Frequently asked questions

Do CICs pay Corporation Tax like normal companies?

Yes — a CIC's community purpose affects its governance and asset-lock, not its Corporation Tax position. CICs file CT600 returns and pay Corporation Tax on taxable profits like any other company.

Is the CIC34 report part of the iXBRL filing?

No — the community interest report (CIC34) is a separate statutory form filed alongside the accounts, not an iXBRL-tagged document itself.

Does CIC size affect the accounts format?

Yes — a CIC is classified as micro-entity, small, or standard using the same Companies Act thresholds as any other company, which determines its available accounts format.