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?’


  • ‘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