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Official guidance
Company Taxation Manual

CTM09500 · Corporation Tax: relief for expenditure on grassroots sport - CTA10/PART6A

  • CTM09501 · Introduction and overview
  • CTM09505 · Process and procedure
  • CTM09510 · Background
  • CTM09515 · Qualifying expenditure
  • CTM09520 · Eligibility for deduction - qualifying sport body
  • CTM09525 · Operation of CTA10/PART6A
  1. Corporation Tax: relief for expenditure on grassroots sport - CTA10/PART6A
  2. Corporation Tax: relief for expenditure on grassroots sport - CTA10/PART6A: process and procedure

CTM09505 | Corporation Tax: relief for expenditure on grassroots sport - CTA10/PART6A: process and procedure

From HM Revenue & Customs · Company Taxation Manual

For the purposes of company tax returns, contributions to grassroots sports are to be treated as ‘qualifying donations’. There is no additional reporting requirement.

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