This article applies to:

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.

Select Accounts
, then Disallowable Expenses
.

Select New
.

Select Charitable Donations — UK
from the Expense in company accounts
dropdown list.

Mark the Enter breakdown of the above expense type
checkbox.

Enter amounts in the Amounts per accounts
and Disallowable portion
columns.

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.