CT600E Charities and Community Amateur Sports Clubs

CT600E Tax Return Form for Charities & Community Amateur Sports Clubs (CASCs)

Charities and Community Amateur Sports Clubs (CASCs) need to complete CT600E supplementary section if the charity / CASC claims exemption from tax on all or any part of its income and gains. 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. How often a charity or Community Amateur Sports Clubs (CASCs) are asked to make a return will depend on the extent and nature of its activities.

Claims to exemption

E15 The company was a charity/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/CASC but had no income or gains in the period) You must make an entry in this box and either box E20 or E25

Trading turnover

Enter details of the turnover of trades in box E50, the profits of which will be exempted by either:

  • S505(1)(e) ICTA 1988, S46 FA 2000 or ESC C4 (for charities)
  • Schedule 18, Paragraph 4 FA 2002 (for CASCs).

If the charity/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.

HMRC have provided following Company tax return guide to form CT600 (2020) Version 3 for accounting periods starting on or after 1 April 2015 to assist Companies complete the Corporation tax returns. Further information can also be found on GOV.UK website.