The CT600E is the Corporation Tax supplementary page for charities and Community Amateur Sports Clubs (CASCs). It is where a charity or CASC claims exemption from Corporation Tax on its charitable income and gains (under s478 Corporation Tax Act 2010), and reports the income, expenditure and assets that support the claim. In Tax Optimiser the CT600E is prepared inside the normal Corp Tax workspace and filed automatically alongside the CT600 — you don't submit it separately.
The one setting that turns it on
There is a single trigger for the CT600E, and it lives on the organisation, not the accounting period: the company's Corporation Tax company type must be set to either Charity or owned by a charity or Community Amateur Sports Club (CASC). There is no separate “include CT600E” checkbox — choosing one of these two company types is what makes the page appear.
You set the company type on the Send Tax Return step of the Corp Tax Submission wizard, using the Company type dropdown (the same place you confirm the director accepting the declaration). Because the setting is stored against the organisation, it carries forward to future accounting periods until you change it, so you normally only pick it once.
Filling in the CT600E
Once the company type is Charity or CASC, reload the accounting period and a CT600E — Charity / CASC item appears in the period's left-hand menu, under the Corp Tax calculations. Open it and you'll find four tabs:
- Claim Exemption — the HMRC repayment reference (box E1) and the charity's Charity Commission / CASC registration number (box E2), whether you are claiming exemption for all or part of the period, and whether all income and gains were applied for charitable purposes.
- Income — the charity's income analysed by type (trading, property, investment, and so on).
- Expenditure — expenditure applied for charitable purposes, which supports the exemption claim.
- Assets & Legacy Payments — assets held and any legacy payments to record.
Enter what applies — money boxes you leave blank are simply not filed. Your entries are saved per accounting period, so each year keeps its own CT600E figures.
How the exemption is claimed
Whether the exemption is full or partial is expressed inside the CT600E itself, not by a separate switch. On the Claim Exemption tab, Claiming exemption for all or part of the period and All income / gains applied for charitable purposes capture this. If some income or gains were not applied for charitable purposes (non-qualifying expenditure under s493 CTA 2010), choose Some not applied for charitable purposes and part of the exemption is restricted accordingly. The CT600E is always filed once the company type is charity or CASC; the period-by-period exemption position is what these fields describe.
Filing and the PDF
When you submit the return, Tax Optimiser flags the CT600E in the CT600's supplementary pages and sends its data to HMRC automatically as part of the same submission — there is nothing extra to file. If you want a copy for your records or the client, use the View / Download CT600E PDF links on the CT600E tab to produce the official CT600E form populated with your figures.
Switching company type later
Take care changing the company type after you've entered CT600E data. If you switch the organisation's Corporation Tax company type away from Charity or CASC, the CT600E figures for that period are removed — the page no longer applies, so its data is cleared. Only change the company type if the company genuinely is no longer a charity/CASC for that return.
Related: Submitting to HMRC and Companies House.