Corporation Tax Support

Enter Qualifying donations in Box 305 of CT600 in Corporation Tax

You'll need to disclose amounts in Box 305 of CT600 if you want to claim tax relief on charitable donations.
  1. Select
    Accounts
    , then
    Disallowable Expenses
    .
  2. Select
    New
    .
  3. Select
    Charitable Donations — UK
     from the
    Expense in company accounts
     dropdown list.
  4. Mark the
    Enter breakdown of the above expense type
     checkbox.
  5. Enter amounts in the
    Amounts per accounts
     and
    Disallowable portion
     columns.
  6. Select
    OK
    , then
    OK
     again.
Corporation Tax will populate box 305 in CT600 and create an add-back in the trading profit computation.
Corporation Tax will also:
  • Create a
    Non Trade Charge
     in the
    Losses, Deficits and Excess Amounts
     schedule.
  • Offset this against profits, as far as it can.

This article applies to:

  • Product: Digita Corporation Tax
  • Subject: Documents