Qualifying charitable donations

Here you can analyse the qualifying charitable donations paid by the company.

A qualifying donation may be of money, equipment or trading stock, land, property or shares, employees (on secondment) or sponsorship payments. The donation may be to a recognised charity or community amateur sports club, but must be paid out of available profits.

Donations Per Accounts

This section shows the total amounts identified as charitable donations on each of the Trade-Turnover and Adjustments and UK Property Business – Adjustments pages. The section will always show a row for Trade, but will only show one for UK property business if there is an addition for charitable donations at UK Property Business – Adjustments.

Donations Paid

Use Donations Paid to disaggregate your qualifying donations between UK charities, UK community amateur sports clubs and Charities in EU, Norway and Iceland.

If any of the qualifying donations are non-qualifying (for example, if wholly or partly for a non-qualifying purpose), then enter the amount at Non-qualifying or unpaid in period.

Qualifying Donations

This section compares the Qualifying Charitable Donations paid with the adjusted profits on Computation Preview. Any excess donations cannot be offset in the period and are shown as Surplus qualifying charitable donations.

The amount shown as Qualifying donations offset in period appears as qualifying charitable donations on Computation Preview.

You can now enter qualifying charitable donations eligible for group relief for periods commencing on or after 1 April 2019.

Maximum available for group relief

Enter the maximum amount of qualifying donations available for surrender as group relief.

Qualifying Charitable Donations eligible for group relief can only be surrendered to the extent that they exceed the company's gross profits of the surrender period.
Group relief surrendered Enter the amount of charitable donations surrendered.