This page 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. 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.

Charities and Community Amateur Sports Clubs

  • Charity repayment reference‘ Enter the charity payment reference.
  • Charity registration number‘ Enter the charity registration number.
  • Claiming exemption from all tax on all or part of income or gains’ Tick the box if claiming exemption from tax on all or part of income or gains (or if there was no income in the period).
  • All income or gains are exempt from tax’ Tick the box if all income and gains are exempt from tax and have been (or will be) applied for charitable purposes only.
  • Some income or gains may not be exempt‘ Tick the box 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 Only enter tax for income arising in the period.Transitional relief on R68This field is no longer applicable.Total tax repayment dueEnter the total tax claim due for income arising in the period.Total transitional relief dueThis field is no longer applicable.Further tax repayment dueThis field will show the total further tax repayment due (if any).Further transitional relief dueThis field is no longer applicable.Amount of tax overclaimedThis field will show the total amount of tax overclaimed (if any).Transitional relief overclaimedThis field is no longer applicable.* Has some of repayment due been claimed on form R68?If any of the further tax repayment due has already been claimed on form R68 then enter the total amount.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.

  • Total turnover from exempt trading activities‘ Enter turnover from exempt trading activities during the accounting period.
  • Investment income‘ Enter the total amount of exempt investment income in the accounting period.
  • UK land and buildings‘ Enter the total exempt income from UK property in the accounting period.
  • Gift Aid or Millennium Gift Aid‘ Enter the total amount of Gift Aid received.
  • Other charities‘ Enter the amount of exempt income received from other charities during the accounting period.
  • Gifts of shares or securities received‘ Enter the total amount of shares or securities gifted during the accounting period.
  • Gifts of real property received‘ Enter the total of any gifts of real property received during the accounting period.
  • Other sources’ Enter the total exempt income received from any other sources.

Expenditure

  • Trading costs in relation to exempt activities‘ Enter the portion of costs incurred as a result of the exempt trading activities entered above.
  • UK land and buildings in relation to exempt activities‘ Enter the portion of expenditure incurred from exempt UK property income.
  • All general administration costs’ Enter the total administration costs in the accounting period.
  • All grants and donations made within the UK‘ Enter the value of all grants and donations made in the UK.
  • ‘All grants and donations made outside the UK‘ Enter the total value of grants and donations made outside the UK.
  • ‘Other expenditure not included above or not used in CT600’ Enter all other expenditure not included elsewhere.

Assets

  • Tangible fixed assets – disposals in period‘ Enter the total value of fixed assets disposed of in the accounting period.’held at end of period‘ enter the total value of fixed assets held at the end of the accounting period.
  • UK investments (excluding controlled companies) – disposals in period’ Enter the total value of disposals of investments in the period.’held at end of period’ enter the total value of UK investments held at the end of the accounting period.
  • Shares in, and loans to, controlled companies – disposals in period’ Enter the total value of shares in controlled companies disposed in the accounting period. ‘held at end of period’ enter the total value of shares held in controlled companies at the end of the accounting period.
  • Overseas investments – disposals in period’ Enter the total value of overseas investments disposed of during the period. ‘held at end of period’ enter the total value of overseas investments which are held at the end of the period.
  • Loans and non-trade debtors’ Enter the total value of loans and non-trade debtors held.
  • Other current assets’ 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.
  • Value of any non-qualifying investments and loans (charities only)’ Enter the total value of any non-qualifying investments held by charities.
  • ‘Number of subsidiary/associated non-dormant companies controlled at end of period’ Enter the number of associated companies controlled at the end of the accounting period.