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 several factors including the extent and nature of your activities. Failure to submit a tax return on time may result in a loss of tax reliefs and financial penalties. If a charity has any questions completing the charity supplementary pages, it can contact HMRC for help.

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

E50 Trading turnover

Enter details of the turnover of trades.

For charities, the profits of these will be exempted by either:

• section 525 of the Income Tax Act 2007
• section 526 of the Income Tax Act 2007
• section 529 of the Income Tax Act 2007

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. Donations received from a charity’s wholly owned trading subsidiary should be included here. This will also include case VI income. Read Part 10 of the Income Tax Act 2007. and Annex i tax exemptions for charities for more information.

E88 Legacy income

Enter the total amount of legacy income. This is the figure you entered in box E200.

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 or CASC assets assets that have been disposed of in the period, and the accounts figure for assets that have been added during period. The change from ‘assets that are held at the end of the period.period’ to ‘assets that have been added during the period’ applies to accounting periods starting on or after 1 April 2026.

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:

• sections 511 to 514 of the Corporation Tax Act 2010
• sections 558 to 561 of the Income Tax Act 2007

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.

Further explanation can be found at Annex iii approved charitable investments and loans.

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:

• the charity has made any investments or loans which do not fall within sections 511 to 514 of the Corporation Tax Act 2010 or sections 558 to 561 of the Income Tax Act 2007
• no claim is being made with this return

Legacy details

In this section you should enter the details of any legacy amounts received during the period covered by this return.

If you are unable or choose not to provide the individual details of the legators, then you should still complete the first row of the table for the combined legacies. Enter an ‘X’ in each of the ‘Forename’, ‘Surname’, ‘Address’ and ‘Overseas’ columns, a valid date in the ‘Date’ column and the combined amounts of the legacies in the ‘Amount’ column.

E195A Forename

Enter the forename of the legator.

E195B Surname

Enter the surname of the legator.

E195C Address

Enter the address of the legator.

E195D Postcode

Enter the postcode of the legator if a UK address.

E195E Overseas

Enter X if the address of the legator is overseas.

E195F Date

Enter the date of the legacy.

E195G Amount

Enter the amount of the legacy.

E200 Total

Enter the total amount of legacies received.

More information

For more information about reliefs available to charities and CASCS, read HMRC’s guidance:

• Charities and Tax
• Tax relief for community amateur sports clubs