{"corpusVersion":"2026-07-28.2","exampleProfile":{"archetypeIds":["archetype-charitable-company"],"asOf":"2026-07-28","assertions":[{"basis":"The company is incorporated.","classificationId":"legal:body-corporate","dimensionId":"legal-existence","effectiveDateBasis":"stated-interval","effectiveFrom":"2024-01-10","effectiveTo":null,"scope":{"activityOrContext":"Company limited by guarantee","jurisdiction":"United Kingdom","ruleset":"Companies Act 2006 section 16","subjectRef":"charitable-company","taxOrRegime":"Company law"},"sourceIds":["src-companies-act-2006-s16"],"status":"established"},{"basis":"The charitable company remains the company taxpayer before applying relief provisions.","classificationId":"attribution:subject-level","dimensionId":"tax-attribution","effectiveDateBasis":"stated-interval","effectiveFrom":"2024-01-10","effectiveTo":null,"scope":{"activityOrContext":"Synthetic trading income before relief conditions","jurisdiction":"United Kingdom","ruleset":"Finance Act 2010 charity framework and HMRC charity guidance as at 2026-07-28","subjectRef":"charitable-company","taxOrRegime":"Corporation Tax and charity exemptions"},"sourceIds":["src-charity-tax-exemptions"],"status":"established"},{"basis":"The synthetic example assumes charity-law and HMRC recognition.","classificationId":"capacity:charity","dimensionId":"capacity-activity","effectiveDateBasis":"stated-interval","effectiveFrom":"2024-03-01","effectiveTo":null,"scope":{"activityOrContext":"Recognised charitable purposes","jurisdiction":"United Kingdom","ruleset":"Finance Act 2010 Part 1","subjectRef":"charitable-company","taxOrRegime":"Charity tax recognition"},"sourceIds":["src-finance-act-2010-charity"],"status":"established"},{"basis":"The company receives trading income.","classificationId":"capacity:company-trader","dimensionId":"capacity-activity","effectiveDateBasis":"stated-interval","effectiveFrom":"2026-04-01","effectiveTo":null,"scope":{"activityOrContext":"Synthetic trading activity","jurisdiction":"United Kingdom","ruleset":"HMRC charity tax-exemption guidance as at 2026-07-28","subjectRef":"charitable-company","taxOrRegime":"Corporation Tax and charity exemptions"},"sourceIds":["src-charity-tax-exemptions"],"status":"established"},{"basis":"UK incorporation supplies the normal domestic rule, subject to treaty exceptions.","classificationId":"nexus:uk-domestic-resident","dimensionId":"residence-nexus","effectiveDateBasis":"stated-interval","effectiveFrom":"2024-01-10","effectiveTo":null,"scope":{"activityOrContext":"UK-incorporated company","jurisdiction":"United Kingdom","ruleset":"UK incorporation residence rule and treaty exceptions as at 2026-07-28","subjectRef":"charitable-company","taxOrRegime":"Corporation Tax residence"},"sourceIds":["src-hmrc-intm120040"],"status":"conditional"},{"basis":"Both recognition layers are synthetic assumptions.","classificationId":"registration:charity-and-tax-recognition","dimensionId":"registration-grouping","effectiveDateBasis":"stated-interval","effectiveFrom":"2024-03-01","effectiveTo":null,"scope":{"activityOrContext":"Synthetic recognised charity","jurisdiction":"United Kingdom","ruleset":"Finance Act 2010 Part 1 and applicable charity-law recognition","subjectRef":"charitable-company","taxOrRegime":"Charity-law and HMRC tax recognition"},"sourceIds":["src-finance-act-2010-charity"],"status":"established"},{"basis":"The company has members under its company form; the example makes no personal beneficial-ownership claim.","classificationId":"control:member","dimensionId":"ownership-control","effectiveDateBasis":"stated-interval","effectiveFrom":"2024-01-10","effectiveTo":null,"scope":{"activityOrContext":"Guarantee membership","jurisdiction":"United Kingdom","ruleset":"Companies Act 2006 and synthetic articles","subjectRef":"charitable-company-members","taxOrRegime":"Company law"},"sourceIds":["src-companies-act-2006-s16"],"status":"established"},{"basis":"Some qualifying non-profit entities can meet an Active NFE route, but the exact conditions and account facts must be checked.","classificationId":"reporting:active-nfe","dimensionId":"reporting-classification","effectiveDateBasis":"current-at-corpus-review","effectiveFrom":null,"effectiveTo":null,"scope":{"activityOrContext":"Qualifying non-profit Active NFE route for a hypothetical account","jurisdiction":"United Kingdom","ruleset":"OECD CRS 2025 subject to UK implementation","subjectRef":"charitable-company","taxOrRegime":"Common Reporting Standard"},"sourceIds":["src-oecd-crs-2025"],"status":"conditional"},{"basis":"The company claims any available exemption in its company tax position.","classificationId":"obligation:taxpayer-and-filer","dimensionId":"obligation-role","effectiveDateBasis":"stated-interval","effectiveFrom":"2026-04-01","effectiveTo":null,"scope":{"activityOrContext":"Company tax position for synthetic trading income","jurisdiction":"United Kingdom","ruleset":"HMRC charity tax-exemption guidance as at 2026-07-28","subjectRef":"charitable-company","taxOrRegime":"Corporation Tax"},"sourceIds":["src-charity-tax-exemptions"],"status":"established"}],"id":"example-charitable-company-trade","jurisdiction":"United Kingdom","label":"Charitable company with trading income","notDetermined":["Whether the trading income is exempt.","Any Corporation Tax amount.","The real organisation's owners, controllers or CRS class."],"reviewTriggers":["Decide whether the trade is primary-purpose, beneficiary-run or within the small-trading exemption.","Trace application of income to charitable purposes.","Keep company, charity, employer and reporting roles separate."],"subjects":[{"id":"charitable-company","kind":"company-limited-by-guarantee","label":"Synthetic charitable company"},{"id":"charitable-company-members","kind":"member-class","label":"Synthetic guarantee members"}],"summary":"A synthetic UK company limited by guarantee is registered as a charity and receives trading income."},"interpretation":{"boundary":{"filingOrSubmission":false,"legalAdvice":false,"personalFactsAccepted":false,"singleLabelSufficient":false,"syntheticExample":true},"example":{"archetypeIds":["archetype-charitable-company"],"asOf":"2026-07-28","id":"example-charitable-company-trade","jurisdiction":"United Kingdom","label":"Charitable company with trading income","subjects":[{"id":"charitable-company","kind":"company-limited-by-guarantee","label":"Synthetic charitable company"},{"id":"charitable-company-members","kind":"member-class","label":"Synthetic guarantee members"}],"summary":"A synthetic UK company limited by guarantee is registered as a charity and receives trading income."},"identityVector":[{"assertions":[{"basis":"The company is incorporated.","classificationId":"legal:body-corporate","dimensionId":"legal-existence","effectiveDateBasis":"stated-interval","effectiveFrom":"2024-01-10","effectiveTo":null,"scope":{"activityOrContext":"Company limited by guarantee","jurisdiction":"United Kingdom","ruleset":"Companies Act 2006 section 16","subjectRef":"charitable-company","taxOrRegime":"Company law"},"sourceIds":["src-companies-act-2006-s16"],"status":"established"}],"dimensionId":"legal-existence","dimensionLabel":"Legal existence and form"},{"assertions":[{"basis":"The charitable company remains the company taxpayer before applying relief provisions.","classificationId":"attribution:subject-level","dimensionId":"tax-attribution","effectiveDateBasis":"stated-interval","effectiveFrom":"2024-01-10","effectiveTo":null,"scope":{"activityOrContext":"Synthetic trading income before relief conditions","jurisdiction":"United Kingdom","ruleset":"Finance Act 2010 charity framework and HMRC charity guidance as at 2026-07-28","subjectRef":"charitable-company","taxOrRegime":"Corporation Tax and charity exemptions"},"sourceIds":["src-charity-tax-exemptions"],"status":"established"}],"dimensionId":"tax-attribution","dimensionLabel":"Tax attribution and charge"},{"assertions":[{"basis":"The synthetic example assumes charity-law and HMRC recognition.","classificationId":"capacity:charity","dimensionId":"capacity-activity","effectiveDateBasis":"stated-interval","effectiveFrom":"2024-03-01","effectiveTo":null,"scope":{"activityOrContext":"Recognised charitable purposes","jurisdiction":"United Kingdom","ruleset":"Finance Act 2010 Part 1","subjectRef":"charitable-company","taxOrRegime":"Charity tax recognition"},"sourceIds":["src-finance-act-2010-charity"],"status":"established"},{"basis":"The company receives trading income.","classificationId":"capacity:company-trader","dimensionId":"capacity-activity","effectiveDateBasis":"stated-interval","effectiveFrom":"2026-04-01","effectiveTo":null,"scope":{"activityOrContext":"Synthetic trading activity","jurisdiction":"United Kingdom","ruleset":"HMRC charity tax-exemption guidance as at 2026-07-28","subjectRef":"charitable-company","taxOrRegime":"Corporation Tax and charity exemptions"},"sourceIds":["src-charity-tax-exemptions"],"status":"established"}],"dimensionId":"capacity-activity","dimensionLabel":"Capacity and activity"},{"assertions":[{"basis":"UK incorporation supplies the normal domestic rule, subject to treaty exceptions.","classificationId":"nexus:uk-domestic-resident","dimensionId":"residence-nexus","effectiveDateBasis":"stated-interval","effectiveFrom":"2024-01-10","effectiveTo":null,"scope":{"activityOrContext":"UK-incorporated company","jurisdiction":"United Kingdom","ruleset":"UK incorporation residence rule and treaty exceptions as at 2026-07-28","subjectRef":"charitable-company","taxOrRegime":"Corporation Tax residence"},"sourceIds":["src-hmrc-intm120040"],"status":"conditional"}],"dimensionId":"residence-nexus","dimensionLabel":"Residence and territorial nexus"},{"assertions":[{"basis":"Both recognition layers are synthetic assumptions.","classificationId":"registration:charity-and-tax-recognition","dimensionId":"registration-grouping","effectiveDateBasis":"stated-interval","effectiveFrom":"2024-03-01","effectiveTo":null,"scope":{"activityOrContext":"Synthetic recognised charity","jurisdiction":"United Kingdom","ruleset":"Finance Act 2010 Part 1 and applicable charity-law recognition","subjectRef":"charitable-company","taxOrRegime":"Charity-law and HMRC tax recognition"},"sourceIds":["src-finance-act-2010-charity"],"status":"established"}],"dimensionId":"registration-grouping","dimensionLabel":"Registration, election and grouping"},{"assertions":[{"basis":"The company has members under its company form; the example makes no personal beneficial-ownership claim.","classificationId":"control:member","dimensionId":"ownership-control","effectiveDateBasis":"stated-interval","effectiveFrom":"2024-01-10","effectiveTo":null,"scope":{"activityOrContext":"Guarantee membership","jurisdiction":"United Kingdom","ruleset":"Companies Act 2006 and synthetic articles","subjectRef":"charitable-company-members","taxOrRegime":"Company law"},"sourceIds":["src-companies-act-2006-s16"],"status":"established"}],"dimensionId":"ownership-control","dimensionLabel":"Ownership, control and benefit"},{"assertions":[{"basis":"Some qualifying non-profit entities can meet an Active NFE route, but the exact conditions and account facts must be checked.","classificationId":"reporting:active-nfe","dimensionId":"reporting-classification","effectiveDateBasis":"current-at-corpus-review","effectiveFrom":null,"effectiveTo":null,"scope":{"activityOrContext":"Qualifying non-profit Active NFE route for a hypothetical account","jurisdiction":"United Kingdom","ruleset":"OECD CRS 2025 subject to UK implementation","subjectRef":"charitable-company","taxOrRegime":"Common Reporting Standard"},"sourceIds":["src-oecd-crs-2025"],"status":"conditional"}],"dimensionId":"reporting-classification","dimensionLabel":"Reporting classification"},{"assertions":[{"basis":"The company claims any available exemption in its company tax position.","classificationId":"obligation:taxpayer-and-filer","dimensionId":"obligation-role","effectiveDateBasis":"stated-interval","effectiveFrom":"2026-04-01","effectiveTo":null,"scope":{"activityOrContext":"Company tax position for synthetic trading income","jurisdiction":"United Kingdom","ruleset":"HMRC charity tax-exemption guidance as at 2026-07-28","subjectRef":"charitable-company","taxOrRegime":"Corporation Tax"},"sourceIds":["src-charity-tax-exemptions"],"status":"established"}],"dimensionId":"obligation-role","dimensionLabel":"Filing, payment and withholding role"}],"notDetermined":["Whether the trading income is exempt.","Any Corporation Tax amount.","The real organisation's owners, controllers or CRS class."],"overlaps":[{"dangerousShortcut":"Replacing the legal form with charity, or replacing a conditional exemption with tax-free.","id":"overlap-company-and-charity","label":"Company form and charity status","matchedAssertions":{"charity-capacity":{"classificationId":"capacity:charity","dimensionId":"capacity-activity","scope":{"activityOrContext":"Recognised charitable purposes","jurisdiction":"United Kingdom","ruleset":"Finance Act 2010 Part 1","subjectRef":"charitable-company","taxOrRegime":"Charity tax recognition"},"status":"established"},"company-body":{"classificationId":"legal:body-corporate","dimensionId":"legal-existence","scope":{"activityOrContext":"Company limited by guarantee","jurisdiction":"United Kingdom","ruleset":"Companies Act 2006 section 16","subjectRef":"charitable-company","taxOrRegime":"Company law"},"status":"established"},"company-charge":{"classificationId":"attribution:subject-level","dimensionId":"tax-attribution","scope":{"activityOrContext":"Synthetic trading income before relief conditions","jurisdiction":"United Kingdom","ruleset":"Finance Act 2010 charity framework and HMRC charity guidance as at 2026-07-28","subjectRef":"charitable-company","taxOrRegime":"Corporation Tax and charity exemptions"},"status":"established"}},"meaning":"The company remains a company taxpayer while charity status can provide conditional reliefs for qualifying income and use.","sourceIds":["src-charity-tax-exemptions","src-companies-act-2006-s16","src-finance-act-2010-charity"],"status":"established"}],"review":{"conflictingDimensionIds":[],"inactiveAssertionIds":[],"reasons":["Decide whether the trade is primary-purpose, beneficiary-run or within the small-trading exemption.","Keep company, charity, employer and reporting roles separate.","Mixed charitable and non-charitable expenditure.","Non-primary-purpose trading.","Registration and HMRC recognition do not align.","Trace application of income to charitable purposes."],"status":"review-before-use"},"schema":"taxsorted.tax-identity-interpretation/1","sourceIds":["src-charity-tax-exemptions","src-companies-act-2006-s16","src-finance-act-2010-charity","src-hmrc-intm120040","src-oecd-crs-2025"],"unresolvedDimensionIds":[]},"schema":"taxsorted.uk.tax-identity-example-detail/1","sources":[{"authorityLevel":"legislation","id":"src-companies-act-2006-s16","jurisdiction":"United Kingdom","limitations":["Corporate existence does not settle residence, beneficial ownership, VAT grouping or foreign tax classification."],"publisher":"UK Parliament","retrievedAt":"2026-07-28","supports":["Registration forms a body corporate capable of exercising the functions of an incorporated company."],"title":"Companies Act 2006, section 16","url":"https://www.legislation.gov.uk/ukpga/2006/46/section/16"},{"authorityLevel":"official-guidance","id":"src-hmrc-intm120040","jurisdiction":"United Kingdom","limitations":["Treaty rules and the full statutory exceptions must be checked."],"publisher":"HM Revenue & Customs","retrievedAt":"2026-07-28","supports":["Subject to stated exceptions, a UK-incorporated company is UK resident for corporation tax."],"title":"INTM120040: Company residence incorporation rule","url":"https://www.gov.uk/hmrc-internal-manuals/international-manual/intm120040"},{"authorityLevel":"legislation","id":"src-finance-act-2010-charity","jurisdiction":"United Kingdom","limitations":["Charity-law registration and tax recognition are related but not identical classifications."],"publisher":"UK Parliament","retrievedAt":"2026-07-28","supports":["Tax law defines charity, charitable company and charitable trust for the taxes within its scope."],"title":"Finance Act 2010, Part 1","url":"https://www.legislation.gov.uk/ukpga/2010/13/part/1"},{"authorityLevel":"official-guidance","id":"src-charity-tax-exemptions","jurisdiction":"United Kingdom","limitations":["Charity status is not a blanket exemption from every tax or activity."],"publisher":"HM Revenue & Customs","retrievedAt":"2026-07-28","supports":["Charitable-company and charitable-trust exemptions arise under different tax provisions.","Relief is conditional, including on application of income to charitable purposes."],"title":"Tax exemptions for charities","url":"https://www.gov.uk/government/publications/charities-detailed-guidance-notes/annex-i-tax-exemptions-for-charities"},{"authorityLevel":"model-standard","id":"src-oecd-crs-2025","jurisdiction":"International","limitations":["Domestic implementation and effective dates control reporting obligations.","The 2025 consolidation includes amendments whose first exchanges are expected later."],"publisher":"OECD","retrievedAt":"2026-07-28","supports":["CRS Entity, Financial Institution, Active NFE, Passive NFE and Controlling Person are separate reporting classifications.","A trust's controlling-person roles include settlors, trustees, protectors, beneficiaries or classes and other persons exercising ultimate effective control."],"title":"Consolidated text of the Common Reporting Standard 2025","url":"https://www.oecd.org/content/dam/oecd/en/publications/reports/2025/04/consolidated-text-of-the-common-reporting-standard-2025_e478bc04/055664b1-en.pdf"}]}