Charities and CASCs section (CT600E)

Complete this section if the charity's / community amateur sports club's (CASCs) claims exemption from tax on all or any part of its income and gains.

Form CT600E will form 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.

Refer to the HMRC Corporation Tax form for Company Tax (CT600) guidance if needed (opens in a new tab).

  1. Open the required tax return, then select the Data input tab.

  2. If the required section is listed, select it and skip the next step. If not, select Add a new section.

  1. On Choose a section to add, select the Supplementary Pages tab.

    If the section is crossed through, it has already been added to the tax return. To adjust it the existing values, close the window and select the section on the Data Input tab.

  1. Under Additional forms, select Charities & CASCs (CT600E).

  2. Complete the section as follows, then select Save changes.

Charities and community amateur sports clubs

Enter the charity payment reference.

Enter the charity registration number.

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

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

Select if some income or gains may not be exempt.

Repayments

Income tax already claimed on form R68. Enter income tax already claimed. Only enter tax for income arising in the period.

Transitional relief on R68 (this field is no longer applicable)

Enter the total tax claim due for income arising in the period.

Total transitional relief due (this field is no longer applicable)

Show any additional tax repayment due.

Further transitional relief due (this field is no longer applicable)

Shows the total amount of tax overclaimed (if any).

This field is no longer applicable.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.

Enter turnover from exempt trading activities during the accounting period.

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

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

Enter the total amount of Gift Aid received.

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

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

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

Enter the total exempt income received from any other sources.

Expenditure

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

Enter the portion of expenditure incurred from exempt UK property income.

Enter the total administration costs in the accounting period.

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

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

Enter all other expenditure not included elsewhere.

Assets

Enter the total value of fixed assets disposed of in the accounting period.

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

Disposals in period – enter the total value of disposals of investments in the period.

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

Enter the total value of shares in controlled companies disposed in the accounting period.

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

Enter the total value of overseas investments disposed of during the period.

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

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

Enter the total value of other current assets held.

Select if the charity holds any qualifying investments or loans.

Enter the total value of any non-qualifying investments held by charities.

Enter the number of associated companies controlled at the end of the accounting period.