When to complete
You need to complete these supplementary pages if:
- the charity or community amateur sports club (CASC) claims exemption from tax on all or any part of its income and gains
- these supplementary pages will form the charity’s or community amateur sports club’s claim to exemption from tax on the basis that its income and gains have been applied for charitable or qualifying purposes only
How often you are asked to make a return will depend on the extent and nature of your activities.
Company information
E1 Company name
Enter the company name.
E2 Tax reference
Enter the company’s 10-digit Unique Taxpayer Reference.
Period covered by this supplementary page (cannot exceed 12 months)
E3
Enter the start date using the format DD MM YYYY.
E4
Enter the end date of the accounting period using the format DD MM YYYY.
Claims to exemption
E15 The company was a charity or CASC and is claiming exemption from all tax on all or part of its income and gains. (Also put an ‘X’ in box E15 if the company was a charity or CASC but had no income or gains in the period)
You must make an entry in this box and either box E20 or E25.
E20 All income and gains are exempt from tax and have been, or will be, applied for charitable or qualifying purposes
Enter X if, during the period covered by these supplementary pages, all income and gains are exempt from tax and have been, or will be, applied for charitable or qualifying purposes only.
E25 Some of the income and gains may not be exempt or have not been applied for charitable or qualifying purposes only, and you have completed the form CT600
Enter X if, during the period covered by these supplementary pages, some of the income and gains may not be exempt or have not been applied for charitable or qualifying purposes only.
Non-exempt income or gains, or income and gains that have not been applied for charitable or qualifying purposes only, should be entered on the main CT600 form.
E35 Status
Except where a liquidator or administrator has been appointed, any person who is authorised to do so may sign on behalf of the company. For CASCs the treasurer should sign.
Repayments
A charity, CASC nominee, collection agency or authorised agent can use Charities Online to claim tax repayments for:
- Gift Aid
- other income for example, bank interest
- top-up payments under the Gift Aid Small Donations Scheme
Read claim tax back on donations using Charities Online for more information about making a repayment claim.
E45 Over claimed tax
Enter X if the charity has over claimed tax for the period.
Information required
E50 to E190
In this section you should enter:
- details of any income received from the sources shown, claimed as exempt from tax in the hands of the charity or CASC
- the figure included in the charity or CASC accounts for the period covered by this return
Do not include amounts which are taxable. Enter non-exempt amounts on your CT600 form.
E50 Trading turnover
Enter details of the turnover of trades.
For charities, the profits of these will be exempted by either:
For CASCs, the profits of these will be exempted by Chapter 9 of the Corporation Tax Act 2010.
If the charity or CASC has carried on a trade during the return period which falls outside the exemption, complete the Company Tax Calculation on the form CT600. Do not include in the calculation sources of income which are otherwise exempt from tax. Also, complete the About this return section on page 1 and declaration on the form CT600.
E75 Gifts of shares or securities received
Enter the value of any gifts of shares or securities received under section 431 of the Income Tax Act 2007.
E80 Gifts of real property received
Enter the value of any gifts of real property received under section 431 of the Income Tax Act 2007.
E85 Other sources (not included above)
Enter the amount of income received from sources other than those included in the preceding boxes where the income is exempt from tax in the hands of a charity or CASC. This will include case VI income. Read Part 10 of the Income Tax Act 2007.
E95 to E125 Type of expenditure
Enter details of expenditure as shown in the charity or CASC accounts for the period covered by these supplementary pages.
E130 to E190 Charity or CASC assets
Enter the total consideration received for charity or CASC assets that have been disposed of in the period, and the accounts figure for assets that are held at the end of the period.
Approved investments and loans — applies to charities only
The types of investments and loans that are approved and qualify as charitable expenditure are described in:
This legislation also describes how charities can make claims to HMRC for any other loan or investment not expressly specified.
In this case, the loan or investment must be made for the benefit of the charity and not for the avoidance of tax (whether by the charity or any other person). Claims should be in writing and specify:
- the nature of the item (for example loans or shares)
- the amount
- the period
- which section of legislation the claim is being made under
When making a claim, include full details and documents. For example loan documents, any legal advice obtained and records of the decision making process.
E180 Qualifying investments and loans — applies to charities only
Enter X only if all investments and loans are approved.
E185 Value of any non-qualifying investments and loans — applies to charities only
Enter the total of any non-qualifying loans or investments in box E185 if:
More information
For more information about reliefs available to charities and CASCS, read HMRC’s guidance:
