Charity information
Claim to charitable exemption
- ‘Charity name (if different from trust name)’
- ‘Charity repayment reference’
- ‘Charity Commission Registration number or Scottish Charity Number’
- ‘Claiming exemption from tax on all or part of income and gains?’
- ‘Have all exempt income and gains been applied for charitable purposes?’
- ‘Is there non-exempt income to be included elsewhere in this tax return?’
Return period
- ‘Returning information for year ended 5 April [year]’
- ‘If not, specify start of period, end of period’
- ‘Are accounts included with return?’
- ‘If no, explain why?’
Repayments
- ‘Income tax already claimed on form R68’
- ‘Total repayment due’
- ‘Either: further repayment due’
- ‘Or: amount overclaimed’
- ‘Has further repayment already been included in form R68?’
Income on which exemption is claimed
- ‘Total turnover from exempt trading activities’
- ‘Investment income’
- ‘UK land & buildings income’
- ‘Gift aid’
- ‘Other charities’
- ‘Legacies’
- ‘Gifts of shares and securities received’
- ‘Gifts of real property received’
- ‘Other sources’
Expenses as included in the charity accounts
- ‘Trading costs’
- ‘UK land and buildings’
- ‘All general administration costs’
- ‘All grants and donations made in the UK’
- ‘All grants and donations made outside the UK’
- ‘Others (not included elsewhere)
Assets held at 5th April [year]
- ‘Tangible fixed assets’
- ‘UK investments (excluding controlled companies)’
- ‘Overseas investments’
- ‘Loans and non-trade debtors’
- ‘Other current assets’
- ‘Were all investments and loans qualifying?
- ‘Value of any non-qualifying investments and loans’
- ‘Number of subsidiary or associated companies controlled at 5 April [year]’
Additional text note for Tax Return