Charities and community amateur sports club (CT600E)

Form CT600E forms the charity’s / CASC’s claim to exemption from tax on the basis that its income and gains have been applied for charitable or qualifying purposes only.

This section is accessed via the Data Input tab within the tax return.

Complete this section if the charity / CASC claims exemption from tax on all or any part of its income and gains.

1. Enter the charity payment reference.

2. Enter the charity registration number.

3. Select the Claiming exemption from all tax on all or part of income or gains option if claiming exemption from tax on all or part of income or gains (or if there was no income in the period).

4. Select the All income or gains are exempt from tax option if all income and gains are exempt from tax and have been (or will be) applied for charitable purposes only.

5. Select the Some income or gains may not be exempt option if some income or gains may not be exempt.

Repayments

• Has the charity over claimed tax in this period? – Income tax already claimed on form R68Enter income tax already claimed. Only enter tax for income arising in the period.

• Transitional relief on R68 – this field is no longer applicable.

• Total tax repayment due – enter the total tax claim due for income arising in the period.

• Total transitional relief due – this field is no longer applicable.

• Further tax repayment due – this field will show the total further tax repayment due (if any).

• Further transitional relief due – this field is no longer applicable.

• Amount of tax overclaimed – this field will show the total amount of tax overclaimed (if any).

• Transitional relief overclaimed – this field is no longer applicable.
  * Has some of repayment due been claimed on form R68?If any of the further tax repayment due has already been claimed on form R68 then enter the total amount.

Income received

Income and gains that are not exempt from tax should be entered in the relevant CT600 sections. Include here only the amounts that are exempt.

1. Enter the turnover from exempt trading activities during the accounting period.

2. Enter the total amount of exempt investment income in the accounting period.

3. Enter the total exempt income from UK property in the accounting period.

4. Enter the total amount of Gift Aid received.

5. Enter the amount of exempt income received from other charities during the accounting period.

6. Enter the total amount of shares or securities gifted during the accounting period.

7. Enter the total of any gifts of real property received during the accounting period.

8. Enter the total exempt income received from any other sources.

Expenditure

1. Enter the portion of costs incurred as a result of the exempt trading activities entered above.

2. Enter the UK land and buildings in relation to exempt activities portion of expenditure incurred from exempt UK property income.

3. Enter the All general administration costs total administration costs in the accounting period.

4. Enter the All grants and donations made within the UK value of all grants and donations made in the UK.

5. Enter the All grants and donations made outside the UK total value of grants and donations made outside the UK.

6. Enter all Other expenditure not included above or not used in CT600 not included elsewhere.

Assets

1. Enter the total value of Tangible fixed assets – disposals in period in the accounting period.

2. Enter the total value of fixed assets held at the end of the accounting period.

3. Enter the total value of UK investments (excluding controlled companies) disposals in the accounting period.

4. Enter the total value of UK investments held at the end of the accounting period.

5. Enter the total value of Shares in, and loans to, controlled companies – disposals in period disposed in the accounting period.

6. Enter the total value of shares held in controlled companies at the end of the accounting period.

7. Enter the total value of Overseas investments – disposals in period during the period.

8. Enter the total value of overseas investments which are held at the end of the period.

9. Enter the total value of loans and non-trade debtors held.

10. Enter the total value of other current assets held.

• Qualifying investments and loans (charities only) – tick if the charity holds any qualifying investments or loans.

11. Enter the value of any non-qualifying investments and loans held by charities.

12. Enter the Number of subsidiary/associated non-dormant companies controlled at end of period at the end of the accounting period.