Select charitable donations

Select charitable donations lists all of the charitable donations made by the company either during the period or for a different period but relievable in this period.

Donations are added from Profit and loss.

To open Charitable donations for an existing entry, highlight it from the list on Select charitable donations and click Edit.

Charitable donations

The Charitable donations page allows you to analyse the company's donations, to confirm the relief available in their respect.

Expense type	This shows as Charitable donations.
Description	As entered at Allocation on Profit & loss, and can only be amended there.
Business activity	This box only appears where you have allocated the donation from Profit & loss. It shows the activity identified when allocating and you can only amend it from Profit & loss.
Donated to	Identify the recipient as Charity, CASC (Community Amateur Sports Club) or Other. If you show the recipient as Other, then the donation will not be treated as charitable and the Total figure will be nil.
Location	Identify the location of the recipient as UK, Relevant territory or Other. If Location is Other, then the donation will not be treated as charitable and the Total figure will be nil. Note: Relevant territory is not available for periods of account starting on or after 1 April 2024.
Allocated from P&L account	Shows the amount allocated at Profit & loss and can only be amended there.
Amount b/f	Enter the figure of any donation made in an earlier period but eligible to be deducted from this period's profits.
Amount c/f	Enter any part of this period's donation to be relieved in a later period.
Not deductible part	Enter the amount of donation not eligible to be relieved.
Total for period of account	Calculated from the information entered above. Note that this figure will be nil if either Donated to or Location is Other.
Allocated to an earlier period	Enter the amount of donation for which relief has been claimed in an earlier period.
Allocated from a later period	Enter the amount of donation made in a later period for which you are claiming relief in this period.
Total claimed	The adjusted total, taking into account relief allocation to an earlier period or from a later period. This amount will be included in the calculation at Tax computation and in the figure populating box 305 of the CT600.