The CT600E is the supplementary page to the Company Tax Return for charities and community amateur sports clubs. It is where they claim exemption from Corporation Tax and report the income, expenditure and assets behind the claim.
Who completes it
A charitable company, a CIO, or a CASC that is filing a CT600 and claiming exemption. A community interest company does not: it is not a charity and has no exemption to claim.
What it asks for
- The claim: the charity’s Charity Commission or CASC registration number, whether exemption is claimed for all or part of the period, and whether all income and gains were applied for charitable purposes.
- Income by type: trading, property, investment, Gift Aid, legacies and so on.
- Expenditure applied for charitable purposes.
- Assets held at the end of the period.
In Tax Optimiser
The CT600E appears when the organisation’s Corporation Tax company type is set to Charity or owned by a charity, or to Community Amateur Sports Club (CASC). It is completed in the Corp Tax workspace and filed automatically with the CT600. There is nothing separate to send.
Read more: Corporation Tax for charities and CASCs (CT600E) and charitable exemption.