**The UK Oncology Nursing Society**
## Trustees’ Report (continued)
## Year Ended 31 March 2024
The trustees have pleasure in presenting their report and the unaudited financial statements of the charitable company for the year ended 31 March 2024.
## **Status**
The charitable company is limited by guarantee, having no share capital. Under the provisions of Section 60 of the Companies Act 2006, the company is entitled to omit the word "Limited" from its name. The governing document of the charitable company is its Memorandum and Articles of Association.
The charitable company is also known as UKONS.
## **Objects and Activities of the Charity**
The objects of the charitable company are, for the public benefit:
1. To advance health and to relieve those in need by reason of ill-health, including without limitation people affected by cancer; and
2. To advance the education of the public in the subjects of health, medical and nursing care, including without limitation the causes, effects and treatments of cancer.
## **Aims of the charity**
- To promote excellence in the nursing care and management of all those directly and indirectly affected by cancer.
- To encourage and facilitate the personal and professional development of nurses engaged in cancer care throughout the UK and overseas through education, research and policy.
- To share information about research, learning and development opportunities with UKONS members.
- To contribute to the development of cancer policy, clinical practice and service delivery nationally and internationally.
- To foster alliances and develop UK and international networking opportunities.
## **Activities and achievements aligned to the charity’s aims for the year 202/24**
- Continuation of the Members Interest Groups: Living with and Beyond Cancer; Acute Oncology Services; Systemic Anti-cancer Treatments; Radiotherapy; Haemato-oncology; Lead Cancer Nurses; Research
- A further Members Interest Group- ‘Young and Early Career Cancer Nurses’ was added in 2021 and fully established as an interest group with annual webinar activity and a Facebook and social media presence.
- Continuation of our provision of the UKONS website (www.ukons.org), catering to the needs of members and the members interest groups.
- Continued publication of fortnightly editions of UKONS ‘Breaking News’ bulletin, supporting practice development and career progression, which is sent to all members via e-mail. This includes cancer nurse job advertisements for UKONS members. These advertisements are provided free of charge to advertisers.
- During 2023/24 Breaking News continued to be delivered jointly between UKONS and Macmillan Cancer Care due to an ongoing and developing partnership. This was underpinned by an MOU agreed and signed by both parties, renewed in 2022.
- UKONS continues to hold the face-to-face annual conference since with increasing numbers of abstract submissions and attendance. The event focussed on a theme of ‘Integrating Cancer Care’. This provided the opportunity for cancer nurses to present orally, and through posters on education, innovation and research. This year, as with the previous nine, the
2
## **The UK Oncology Nursing Society**
Trustees’ Report (continued)
## Year Ended 31 March 2024
- conference abstract booklet was made available to delegates. This is available in electronic format.
- Work continued to produce a digital application of the UKONS Systemic Anti-cancer Therapy (SACT) Competency Passport together with our partner is Tefogo Ltd. This was launched in January 2024.
- During 2023/24 UKONS continued to be a prominent member of the UK SACT Board (formally UK Chemotherapy Board) delivering guidelines across all four nations for the delivery of systemic anti-cancer therapies.
- UKONS continued to be a central organisation in promoting the ACCEND (Aspirant Cancer Career and Education Development) programme. This career framework provides guidance and structure or all health care professionals wishing to develop a career in cancer care.
- Continued to approve translations of the UKONS Acute Oncology Triage Tool as well as working to formalise and deliver electronic versions of the tool.
- The AOS interest group designed and developed an eLearning course in partnership with E learning for Health NHS England. This was launched in 2024.
- UKONS worked in partnership with the UK Acute Oncology Society and Macmillan to standardise AO education, training and assessment and advanced work on multi-professional AO competency passports. To be launched in June 2024
- Work commenced and continued on a book on the impact of the COVID pandemic in cancer care across Europe in partnership with Springer Press.
- Organised and presented education, training sessions and symposia at virtual and face-toface events for both UKONS and other organisations throughout the year, including the UK Oncology Forum and the Oncology Professional Care Conference, British Hematology Society. International Cancer Nursing Society and the European Oncology Nursing Society.
- Further developed the activities of UKONS Champions, with Young and Early Career Cancer Nurse input into a wide range of programmes and events. The champions worked to establish a sub-group for both UKONS board alumni and Cancer Information Nurses.
- Continued to work with a wide range of industry partners and develop further relationships, extending our numbers of partners to more than 20.
- Collaborated with: NHS England, UK Oncology Forum; British Journal of Nursing; Cancer Nursing Practice, The European Oncology Nursing Society (EONS); International Society of Nurses in Cancer Care (ISNCC); and Oncology Professional Care
- Representation at the UK Chemotherapy Board; various NHS Working Groups (including those on SACT Capacity and Workforce); Macmillan Cancer Support/HEE.
- Provision of basic oncology education provided by O’Hallaran Consultancy, to all UKONS members.
- Collaboration with Macmillan Cancer Support to provide Podcasting on topical issues available through podcasting platforms and accessible worldwide.
## **Organisational Structure**
The Board has five executive officers: President, President Elect, Past President Secretary and Treasurer. It has an additional ten full Board members who are all Trustees. New Trustees receive induction into their role on the Board.
## **Assessment of going concern**
The charity’s income is reliant on sponsorship from UKONS Partners. Income for 23/24 was reduced from the previous year but not significantly. It continues to be unpredictable for some partners and their budget constraints. The board maintain a cautious approach and these factors have been considered in budgeting resources for the next financial year.
2
## **The UK Oncology Nursing Society**
Trustees’ Report (continued)
## Year Ended 31 March 2024
## **Directors and Trustees**
The directors and trustees who served the company during the year and up to the date of this report were as follows:
Karen Campbell (President) Mary Tanay (President Elect) Mark Foulkes (Past President) Lyndel Moore (Treasurer) Deborah Wightman (Secretary) Nalayini Kumaralingam Kay Bell Jo Bird Tracy Wilson Rosemary Roberts Naomi Clatworthy Ruth Hammond Constance Rowell Barry Quinn Linda Sherwood
## **Reserves**
The Trustees plan to retain a modest level of reserves as a contingency fund against future demands on the charity’s resources.
## **Small Company Provisions**
This report has been prepared in accordance with the special provisions for small companies under Part 15 of the Companies Act 2006.
Signed on behalf of the directors
Dr Karen Campbell Director
Approved on ……31[st] August 2024
2
**The UK Oncology Nursing Society Unaudited Financial Statements Year Ended 31 March 2024**
**Company Registration Number 06996552 Charity Registration Number 1136972**
## **The UK Oncology Nursing Society**
## Financial Statements
Year Ended 31 March 2024
|**Contents**|**Contents**||**Page**|
|---|---|---|---|
|Trustees' Report|||1|
||||4|
|Statement of Financial Activities|||5|
|Balance Sheet|||6|
|Notes to the Financial Statements|||7|
**The UK Oncology Nursing Society**
## Trustees
## Year Ended 31 March 2024
The trustees have pleasure in presenting their report and the unaudited financial statements of the charitable company for the year ended 31 March 2024.
## **Status**
The charitable company is limited by guarantee, having no share capital. Under the provisions of Section 60 of the Companies Act 2006, the company is entitled to omit the word "Limited" from its name. The governing document of the charitable company is its Memorandum and Articles of Association.
The charitable company is also known as UKONS.
## **Objects and Activities of the Charity**
The objects of the charitable company are, for the public benefit:
1. To advance health and to relieve those in need by reason of ill-health, including without limitation people affected by cancer; and
2. To advance the education of the public in the subjects of health, medical and nursing care, including without limitation the causes, effects and treatments of cancer.
## **Aims of the charity**
- To promote excellence in the nursing care and management of all those directly and indirectly affected by cancer.
- To encourage and facilitate the personal and professional development of nurses engaged in cancer care throughout the UK and overseas through education, research and policy.
- To share information about research, learning and development opportunities with UKONS members.
- To contribute to the development of cancer policy, clinical practice and service delivery nationally and internationally.
- To foster alliances and develop UK and international networking opportunities.
## **3/24**
- Continuation of the Members Interest Groups: Living with and Beyond Cancer; Acute Oncology Services; Systemic Anti-cancer Treatments; Radiotherapy; Haemato-oncology; Lead Cancer Nurses; Research
- A further Members Interest Groupfully established as an interest group with annual webinar activity and a Facebook and social media presence.
- Continuation of our provision of the UKONS website (www.ukons.org), catering to the needs of members and the members interest groups.
- development and career progression, which is sent to all members via e-mail. This includes cancer nurse job advertisements for UKONS members. These advertisements are provided free of charge to advertisers.
- During 2023/24 Breaking News continued to be delivered jointly between UKONS and Macmillan Cancer Care due to an ongoing and developing partnership. This was underpinned by an MOU agreed and signed by both parties, renewed in 2022.
UKONS continues to hold the face-to-face annual conference since with increasing numbers of
and through posters on
1
## **The UK Oncology Nursing Society**
Trustees
## Year Ended 31 March 2024
education, innovation and research. This year, as with the previous nine, the conference abstract booklet was made available to delegates. This is available in electronic format. Work continued to produce a digital application of the UKONS Systemic Anti-cancer Therapy (SACT) Competency Passport together with our partner is Tefogo Ltd. This was launched in January 2024.
- During 2023/24 UKONS continued to be a prominent member of the UK SACT Board (formally UK Chemotherapy Board) delivering guidelines across all four nations for the delivery of systemic anticancer therapies.
- UKONS continued to be a central organisation in promoting the ACCEND (Aspirant Cancer Career and Education Development) programme. This career framework provides guidance and structure or all health care professionals wishing to develop a career in cancer care.
- Continued to approve translations of the UKONS Acute Oncology Triage Tool as well as working to formalise and deliver electronic versions of the tool.
- The AOS interest group designed and developed an eLearning course in partnership with E learning for Health NHS England. This was launched in 2024.
- UKONS worked in partnership with the UK Acute Oncology Society and Macmillan to standardise AO education, training and assessment and advanced work on multi-professional AO competency passports. To be launched in June 2024
- Work commenced and continued on a book on the impact of the COVID pandemic in cancer care across Europe in partnership with Springer Press.
- Organised and presented education, training sessions and symposia at virtual and face-to-face events for both UKONS and other organisations throughout the year, including the UK Oncology Forum and the Oncology Professional Care Conference, British Hematology Society. International Cancer Nursing Society and the European Oncology Nursing Society.
- Further developed the activities of UKONS Champions, with Young and Early Career Cancer Nurse input into a wide range of programmes and events. The champions worked to establish a sub-group for both UKONS board alumni and Cancer Information Nurses.
- Continued to work with a wide range of industry partners and develop further relationships, extending our numbers of partners to more than 20.
- Collaborated with: NHS England, UK Oncology Forum; British Journal of Nursing; Cancer Nursing Practice, The European Oncology Nursing Society (EONS); International Society of Nurses in Cancer Care (ISNCC); and Oncology Professional Care
- Representation at the UK Chemotherapy Board; various NHS Working Groups (including those on SACT Capacity and Workforce); Macmillan Cancer Support/HEE.
- Held the European Cancer Nursing Day in Edinburgh 2023 in collaboration with EONS.
- Collaboration with Macmillan Cancer Support to provide Podcasting on topical issues available through podcasting platforms and accessible worldwide.
## **Organisational Structure**
The Board has five executive officers: President, President Elect, Past President Secretary and Treasurer. It has an additional ten full Board members who are all Trustees. New Trustees receive induction into their role on the Board.
## **Assessment of going concern**
has increased from the previous year. Income continues to be unpredictable for some partners and their budget constraints. The board maintain a cautious approach and these factors have been considered in budgeting resources for the next financial year.
2
## **The UK Oncology Nursing Society**
Trustees
Year Ended 31 March 2024
## **Directors and Trustees**
The directors and trustees who served the company during the year and up to the date of this report were as follows:
Karen Campbell (President Elect) (from 17 November 2023) Mary Tanay Mark Foulkes (Past President) (to 16 November 2023) Lyndel Moore (Treasurer) Deborah Wightman (Trustee and Secretary) Nalayini Kumaralingam Kay Bell Jo Bird Tracy Wilson Rosemary Roberts Naomi Clatworthy Ruth Hammond Constance Rowell Verna Lavender (resigned 17 November 2023) Barry Gerard Quinn (appointed 18 November 2023) Linda Sherwood (appointed 18 November 2023) Lisa Barrott (resigned 17 November 2023) Libby Potter (resigned 31 January 2024)
## **Reserves**
The Trustees plan to retain a modest level of reserves as a contingency fund against future demands on the
## **Small Company Provisions**
This report has been prepared in accordance with the special provisions for small companies under Part 15 of the Companies Act 2006.
Signed on behalf of the directors
Dr Karen Campbell Director
Approved on 30 November 2024
3
## **The UK Oncology Nursing Society**
## Report to the Trustees
## Year Ended 31 March 2024
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2024.
## **Responsibilities and basis of report**
(and also its directors for the purposes of company law) you are responsible for the
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under sectio n 145 of the Charities Act 201 1 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
## **Martin Hobbs BSc ACA**
Francis Clark LLP Chartered Accountants Sigma House Oak View Close Edginswell Park Torquay TQ2 7FF
Date: 2 December 2024
4
## **The UK Oncology Nursing Society**
Statement of Financial Activities (incorporating an Income and Expenditure Account)
Year Ended 31 March 2024
|**Unrestricted**
**Restricted**
**Funds**
**Funds**
**£**
**£**
**Income from:**
Partnership income
147,042
-
Board activity
19,235
-
Donations
1,408
-
Grants
-
40,000
Other income
16,667
-
**Total**
184,352
40,000
**Expenditure on:**
BJN Awards
277
-
CASCADE workshop
2,111
-
Covid 19 and Cancer book
11,402
-
Personalised Cancer Care Book
4,000
-
Pocketbook of Cancer Care Nursing
8,333
-
SACT passport project
56,205
2,230
-
-
EBN Health book
-
2,917
Palliative care booklet
-
-
EONS membership fee
875
-
ISNCC membership fee
248
-
Annual conference
33,122
5,000
Board meetings
Travel and subsistence
7,784
-
Other conferences
14,634
-
Entertaining/other meetings
14,346
-
MIGs
8,202
-
Administrative support
26,760
-
Secretarial services
15,000
-
Legal and professional
660
-
Stationery and admin
186
-
Website and social media
7,043
-
Accounting fees
10,320
-
Insurance
985
-
Irrecoverable VAT
10,997
-
Grants BMS AOS
1,485
35,000
Purchases
10,734
-
**Total**
245,709
45,147
**Net income/(expenditure)**
**(61,357)**
**(5,147)**
Total funds brought forward
183,660
5,147
Total funds carried forward
**122,303**
**-**|**Total**
**2024**
**£**
**147,042**
**19,235**
**1,408**
**40,000**
**16,667**
**224,352**
**277**
**2,111**
**11,402**
**4,000**
**8,333**
**58,435**
**-**
**2,917**
**-**
**875**
**248**
**38,122**
**7,784**
**14,634**
**14,346**
**8,202**
**26,760**
**15,000**
**660**
**186**
**7,043**
**10,320**
**985**
**10,997**
**36,485**
**10,734**
**290,856**
**(66,504)**
188,807
**122,303**|**Total**
**2023**
**£**
80,833
14,691
4,100
**-**
1,025
100,649
-
-
-
-
-
20,000
31
28
2,450
893
244
22,500
8,970
11,084
11,055
7,629
15,760
330
2,601
17
7,013
5,475
848
6,931
15,000
10,230
149,089
(48,440)
237,247
188,807|
|---|---|---|
All of the incoming resources of the charity for the comparative year are unrestricted. All of the above results are derived from continuing activities. All gains and losses recognised in the year are included above. The result for the year for Companies Act purposes is equivalent to the net income / (expenditure).
5
## **The UK Oncology Nursing Society**
## Balance Sheet
## 31 March 2024
||**Notes**|**2024**|**2023**|
|---|---|---|---|
|||**£**|**£**|
|**Current assets**||||
|Debtors|**4**|**53,095**|22,120|
|Cash at bank and in hand||**151,808**|252,811|
|||**204,903**|274,931|
|**Liabilities**||||
|Creditors falling due within one year|**5**|**(82,600)**|(86,124)|
|**Total assets less current liabilities**||**122,303**|188,807|
|Unrestricted funds|**6**|**122,303**|183,660|
|Restricted funds|**6**|**-**|5,147|
|**Total funds**||**122,303**|188,807|
The directors are satisfied that the company is entitled to exemption from the provisions of the Companies Act 2006 (the Act) relating to the audit of the financial statements for the year by virtue of section 477, and that no member or members have requested an audit pursuant to section 476 of the Act.
The directors acknowledge their responsibilities for:
- (i) ensuring that the company keeps adequate accounting records which comply with section 386 of the Act, and
- (ii) preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit or loss for the financial year in accordance with the requirements of sections 394 and 395, and which otherwise comply with the requirements of the Act relating to financial statements, so far as is applicable to the company.
These financial statements have been prepared in accordance with the special provisions for small companies under Part 15 of the Companies Act.
These financial statements were approved and signed by the trustees and authorised for issue on 30 November 2024, and are signed on their behalf by:
Karen Campbell Director
Company Registration Number: 06996552
6
**The UK Oncology Nursing Society**
Notes to the Financial Statements
Year Ended 31 March 2024
## **1 Accounting Policies**
## **Basis of accounting**
The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:
## **a) Basis of preparation of financial statements and assessment of going concern**
The financial statements have been prepared under the historical cost convention and in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
The UK Oncology Nursing Society meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
The functional and presentational currency of these financial statements is sterling.
a going concern.
## **b) Income**
Income is recognised when the charity has entitlement to funds, any performance conditions attached to the items of income have been met, it is probable that the income will be received and the amount can be measured reliably.
Capital grants receivable are credited to the SOFA as they become receivable and are treated as restricted funds. The depreciation on the assets to which the grants relate is charged against these funds.
## **c) Fund accounting**
Unrestricted funds are funds available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.
Restricted funds are funds received which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes.
## **d) Expenditure**
Expenditure is recognised once there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure includes irrecoverable VAT.
## **e) Financial instruments**
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. The company holds the following financial instruments, all of which are considered to be basic:
- Short term debtors and creditors
- Cash and bank balances
7
## **The UK Oncology Nursing Society**
## Notes to the Financial Statements
## Year Ended 31 March 2024
## **2 Related Party Transactions**
During the year travel expenses of £11,919 were reimbursed to 13 trustees (2023: £12,164 to 15 trustees).
## **3 Company Limited by Guarantee**
The company is limited by guarantee and has no share capital. In the event of a winding-up, the liability of the members is limited to £1 each. The Charity is incorporated in England and Wales. The address of its registered office is: Legalinx, 14-18 City Road, Cardiff, Wales, CF24 3DL.
## **4 Debtors**
|Trade debtors
Prepayments and accrued income
VAT|**2024**
**£**
**2023**
**£**
**40,702**
20,005
**5,599**
2,115
**6,794**
-|
|---|---|
||**53,095**
22,120|
## **5 Creditors: amounts falling due within one year**
|Accruals and deferred income
VAT payable
Other creditors|**2024**
**£**
**2023**
**£**
**82,600**
62,059
**-**
3,709
**-**
20,356|
|---|---|
||**82,600**
86,124|
## **6 Analysis of movement on funds**
|Total unrestricted funds
Restricted funds:
Gilead
BMS
AOS education grant
EBN book grant|**Balance at**
**1 April**
**2023**
**£**
**Incoming**
**resources**
**£**
**Resources**
**expended**
**£**
**Balance at**
**31 March**
**2024**
**£**
183,660
184,352
(245,709)
**122,303**
-
5,000
(5,000)
-
-
35,000
(35,000)
-
2,230
-
(2,230)
**-**
2,917
-
(2,917)
**-**|
|---|---|
||188,807
224,352
(290,856)
**122,303**|
The Gilead grant represents funds to support healthcare professionals to attend the UKONS 2023 conference
The BMS AOS grant represents funds raised towards the development of acute oncology service telephone triage E-learning modules
The AOS education grant represents funds raised for the development of a digital friendly format for UKONS guidance for assessment of patients.
8
## **The UK Oncology Nursing Society**
## Notes to the Financial Statements
## Year Ended 31 March 2024
The EBN book grant represents funds raised for the writing and publication of a reference book entitled
The restricted funds are all held as cash at bank and in hand.
## **Prior year analysis of movement on funds**
|Total unrestricted funds
Restricted funds:
AOS education grant
EBN book grant|**Balance at**
**1 April**
**2022**
**£**
**Incoming**
**resources**
**£**
**Resources**
**expended**
**£**
**Balance at**
**31 March**
**2023**
**£**
232,072
100,649
(149,061)
**183,660**
2,230
-
-
**2,230**
2,945
-
(28)
**2,917**|
|---|---|
||237,247
100,649
(149,089)
**188,807**|
.
The AOS education grant represents funds raised for the development of a digital friendly format for UKONS guidance for assessment of patients.
The EBN book grant represents funds raised for the writing and publication of a reference book entitled
The restricted funds are all held as cash at bank and in hand.
9
**UK Oncology Nursing Society Corporation Tax Computation Year ended 31 March 2024**
Tax reference: 456 98149 27182
## **UK Oncology Nursing Society**
Year ended 31 March 2024
## **Contents**
## **Corporation tax computation**
A1 Corporation tax
## **Accounts analysis**
B1 Profit and loss account reconciliation
## **Additional e-filing disclosures**
C1 CT600 return values
_UK Oncology Nursing Society 02 December 2024_
_Page 2_
## **UK Oncology Nursing Society**
Year ended 31 March 2024
|A1|**Corporation tax**||
|---|---|---|
|||Tax|
|||£|
|Corporation tax payable||nil|
_UK Oncology Nursing Society 02 December 2024_
_Page 3_
£
## **UK Oncology Nursing Society**
Year ended 31 March 2024
## B1 **Profit and loss account reconciliation**
Profit per accounts
nil
_UK Oncology Nursing Society 02 December 2024_
_Page 4_
## **UK Oncology Nursing Society**
Year ended 31 March 2024
|C1
**CT600 return values**
**_Profits before deductions and reliefs_**
Profits before other deductions and reliefs
Profits chargeable to corporation tax
**_Tax calculation_**
Corporation tax
Corporation tax chargeable
**_Calculation of tax outstanding or overpaid_**
Self-assessment of tax payable before restitution tax and
coronavirus support scheme overpayments
Self-assessment of tax payable|CT600
box
235
315
430
440
525
528|£
-|
|---|---|---|
|||nil|
|||-
-
-|
|||nil|
_UK Oncology Nursing Society 02 December 2024_
_Page 5_
**Company Tax Return CT600 (2024) Version 3**
**for accounting periods starting on or after 1 April 2015**
## **Your Company Tax Return**
If we send the company a ‘Notice’ to deliver a Company Tax Return it has to comply by the filing date or we charge a penalty, even if there is no tax to pay.
A return includes a Company Tax Return form, any supplementary pages, accounts, computations and any relevant information. The CT600 Guide tells you how the return must be formatted and delivered. It contains general information you may need to deliver your return, links to more detailed advice and box-by-box guidance for this form and the supplementary pages. The forms in the CT600 series set out the information we need and provide a standard format for calculations.
## Company information
|||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**1 **|**Company name**|UK Oncology Nursing Society||||||||||||
|||||||||||||||
|**2 **|**Company registration number**||||0|6|9|9|6|5|5|2||
|||||||||||||||
|**3 **|**Tax reference**||9|8|1|4|9|2|7|1|8|2||
|||||||||||||||
|**4 **|**Type of company**|||||||||||8||
|||||||||||||||
## Northern Ireland (NI)
- **Put an ‘X’ in the appropriate boxes below**
- **5 NI trading activity 6 SME 7 NI employer 8 Special circumstances**
## About this return
||**This is the tax return for the company named above, for the period below**|**This is the tax return for the company named above, for the period below**|**This is the tax return for the company named above, for the period below**||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**30 **||**from**DD MM YYYY||**35**||**to** DD MM YYYY|||||||||||
|||2
0
2
3
0
4
0
1|||3||1||0|3||2|0|2|4||
||**Put an ‘X’ in the appropriate boxes below**||||||||||||||||
|**40**||**A repayment is due for this return period**|||||||||||||||
|**45 **||**Claim or relief affecting an earlier**|**period**||||||||||||||
|**50**||**Making more than one return for this company now**|||||||||||||||
|**55**||**This return contains estimated figures**|||||||||||||||
|**60**||**Company part of a group that is not small**|||||||||||||||
|**65**||**Notice of disclosable avoidance schemes**|||||||||||||||
||**Transfer pricing**||||||||||||||||
|**70**||**Compensating adjustment claimed**|||||||||||||||
|**75 **||**Company qualifies for SME exemption**|||||||||||||||
CT600(2024) Version 3
HMRC 04/24
Page 1
About this return – continued
## **Accounts and computations**
- **80 I attach accounts and computations for the period to which this return relates**
- X
- **85 I attach accounts and computations for a different period 90 If you’re not attaching the accounts and computations, explain why Supplementary pages enclosed**
- **95 Loans and arrangements to participators by close companies** – form CT600A
- **100 Controlled foreign companies, foreign permanent establishment exemptions, hybrid and other mismatches** – form CT600B **105 Group and consortium** – form CT600C **110 Insurance** – form CT600D **115 Charities and Community Amateur Sports Clubs (CASCs)** – form CT600E X
- **120 Tonnage tax** – form CT600F
- **125 Northern Ireland** – form CT600G
**130 Cross-border royalties** – form CT600H **135 Supplementary charge in respect of ring fence trades** – form CT600I
- **140 Disclosure of Tax Avoidance Schemes** – form CT600J
- **141 Restitution tax** – form CT600K
- **142 Research and Development** – form CT600L
**143 Freeports and Investment Zones** – form CT600M **144 Residential Property Developer Tax (RPDT)** – form CT600N
## **Tax calculation** – Turnover
||||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**145 **|**Total turnover from trade**|£|||||||||||||||||||||•|0|0||
|**150**|**Banks, building societies, insurance**|**companies and**|||||**other financial**||||**concerns**||||||||||||||||
||_–_ put an ‘X’ in this box if you do not have a recognised turnover and have not made an entry in box 145||||||||||||||||||||||||||
|Income|||||||||||||||||||||||||||
||||||||||||||||||||||||||||
|**155 **|**Trading profits**|||||||||£|||||||||||||•|0|0||
||||||||||||||||||||||||||||
|**160 **|**Trading losses brought forward set**|**against**|||**trading**||**profits**|||£|||||||||||||•|0|0||
||||||||||||||||||||||||||||
|**165 **|**Net trading profits –**box 155 minus|box 160||||||||£|||||||||||||•|0|0||
||||||||||||||||||||||||||||
|**170 **|**Bank, building society or other interest, and profits**|||||||||£|||||||||||||•|0|0||
||**from non-trading loan relationships**||||||||||||||||||||||||||
**172 Put an ‘X’ in box 172 if the figure in box 170 is net of carrying back a deficit from a later accounting period**
CT600(2024) Version 3
Page 2
HMRC 04/24
Income – continued
|**175 Annual payments not otherwise charged to Corporation Tax**
**and from which Income Tax has not been deducted**
£
0
0
•
**180 Non-exempt dividends or distributions from**
**non-UK resident companies**
£
0
0
•
**185 Income from which Income Tax has been deducted**
£
0
0
•
**190 Income from a property business**
£
0
0
•
**195 Non-trading gains on intangible fixed assets**
£
0
0
•
**200 Tonnage tax profits**
£
0
0
•
**205 Income not falling under any other heading**
£
0
0
•|0|0|
|---|---|---|
||0|0|
## Chargeable gains
|||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**210 **|**Gross chargeable gains**|£||||||||||||•|0|0||
|||||||||||||||||||
|**215 **|**Allowable losses including losses brought forward**|£||||||||||||•|0|0||
|||||||||||||||||||
|**220 **|**Net chargeable gains**_–_box 210 minus box 215|£||||||||||||•|0|0||
|||||||||||||||||||
## Profits before deductions and reliefs
||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**225 **|**Losses brought forward against certain investment income**|£|||||||||||||•|0|0||
||||||||||||||||||||
|**230 **|**Non-trade deficits on loan relationships (including interest)**
**and derivative contracts (financial instruments)**|£|||||||||||||•|0|0||
||**brought forward set against non-trading profits**||||||||||||||||||
|**235 **|**Profits before other deductions and reliefs –** net sum of|£||||||||||||0|•|0|0||
||boxes 165 to 205 and 220 minus sum of boxes 225 and 230||||||||||||||||||
## Deductions and reliefs
|||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**240 **|**Losses on unquoted shares**|£||||||||||||•|0|0||
|||||||||||||||||||
|**245 **|**Management expenses**|£||||||||||||•|0|0||
|||||||||||||||||||
|**250 **|**UK property business losses for this or previous**|£||||||||||||•|0|0||
||**accounting period**|||||||||||||||||
|**255 **|**Capital allowances for the purposes of management**|£||||||||||||•|0|0||
||**of the business**|||||||||||||||||
|**260 **|**Non-trade deficits for this accounting period from loan**|£||||||||||||•|0|0||
||**relationships and derivative contracts (financial instruments)**|||||||||||||||||
CT600(2024) Version 3
HMRC 04/24
Page 3
Deductions and Reliefs – continued
|**263 Carried forward non-trade deficits from loan relationships**
**and derivative contracts (financial instruments)**
£
0
0
•
**265 Non-trading losses on intangible fixed assets**
£
0
0
•
**275 Total trading losses of this or a later accounting period**
£
0
0
•
**280 Put an ‘X’ in box 280 if amounts carried back from later**
**accounting periods are included in box 275**
**285 Trading losses carried forward and claimed against total profits**£
0
0
•
**290 Non-trade capital allowances**
£
0
0
•
**295 Total of deductions and reliefs**
**–**total of boxes 240 to 275, 285 and 290
£
0
0
•
**300 Profits before qualifying donations and group relief**
**–** box 235 minus box 295
£
0
0
•
**305 Qualifying donations**
£
0
0
•
**310 Group relief**
£
0
0
•
**312 Group relief for carried forward losses**
£
0
0
•
**315 Profits chargeable to Corporation Tax**
**–**box 300 minus boxes 305, 310 and 312
£
0
0
•
**320 Ring fence profits included**
£
0
0
•
**325 Northern Ireland profits included**
£
0
0
•
0
0|**263 Carried forward non-trade deficits from loan relationships**
**and derivative contracts (financial instruments)**
£
0
0
•
**265 Non-trading losses on intangible fixed assets**
£
0
0
•
**275 Total trading losses of this or a later accounting period**
£
0
0
•
**280 Put an ‘X’ in box 280 if amounts carried back from later**
**accounting periods are included in box 275**
**285 Trading losses carried forward and claimed against total profits**£
0
0
•
**290 Non-trade capital allowances**
£
0
0
•
**295 Total of deductions and reliefs**
**–**total of boxes 240 to 275, 285 and 290
£
0
0
•
**300 Profits before qualifying donations and group relief**
**–** box 235 minus box 295
£
0
0
•
**305 Qualifying donations**
£
0
0
•
**310 Group relief**
£
0
0
•
**312 Group relief for carried forward losses**
£
0
0
•
**315 Profits chargeable to Corporation Tax**
**–**box 300 minus boxes 305, 310 and 312
£
0
0
•
**320 Ring fence profits included**
£
0
0
•
**325 Northern Ireland profits included**
£
0
0
•
0
0|**263 Carried forward non-trade deficits from loan relationships**
**and derivative contracts (financial instruments)**
£
0
0
•
**265 Non-trading losses on intangible fixed assets**
£
0
0
•
**275 Total trading losses of this or a later accounting period**
£
0
0
•
**280 Put an ‘X’ in box 280 if amounts carried back from later**
**accounting periods are included in box 275**
**285 Trading losses carried forward and claimed against total profits**£
0
0
•
**290 Non-trade capital allowances**
£
0
0
•
**295 Total of deductions and reliefs**
**–**total of boxes 240 to 275, 285 and 290
£
0
0
•
**300 Profits before qualifying donations and group relief**
**–** box 235 minus box 295
£
0
0
•
**305 Qualifying donations**
£
0
0
•
**310 Group relief**
£
0
0
•
**312 Group relief for carried forward losses**
£
0
0
•
**315 Profits chargeable to Corporation Tax**
**–**box 300 minus boxes 305, 310 and 312
£
0
0
•
**320 Ring fence profits included**
£
0
0
•
**325 Northern Ireland profits included**
£
0
0
•
0
0|
|---|---|---|
||0|0|
## Tax calculation
- **326 Number of associated companies in this period**
- **327 Number of associated companies in the first financial year**
- **328 Number of associated companies in the second financial year**
- **329 Put an ‘X’ in box 329 if the company is chargeable at the small profit rate or is entitled to marginal relief**
Enter how much profit has to be charged and at what rate
**----- Start of picture text -----**
Financial Amount of profit Rate of tax Tax
year (yyyy) %
330 335 £ 340 345 £ p
350 £ 355 360 £ p
365 £ 370 375 £ p
380 385 £ 390 395 £ p
400 £ 405 410 £ p
415 £ 420 425 £ p
**----- End of picture text -----**
CT600(2024) Version 3
HMRC 04/24
Page 4
Tax calculation – continued
|||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**Corporation Tax**– total of boxes 345, 360, 375, 395, 410 and 425|**430**|£|||||||||||0|•|0|0||
|||||||||||||||||||
|**Marginal relief**|**435**|£||||||||||||•||||
|||||||||||||||||||
|**Corporation Tax chargeable**– box 430 minus box 435|**440**|£|||||||||||0|•|0|0||
|||||||||||||||||||
## Reliefs and deductions in terms of tax
|||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**445 **|**Community Investment Tax Relief**|£||||||||||||•||||
|||||||||||||||||||
|**450 **|**Double Taxation Relief**|£||||||||||||•||||
|**455 **|**Put an ‘X’ in box 455 if box 450 includes an underlying**
**rate relief claim**|||||||||||||||||
|**460 **|**Put an ‘X’ in box 460 if box 450 includes an amount carried**
**back from a later period**|||||||||||||||||
|**465 **|**Advance Corporation Tax**|£||||||||||||•||||
|||||||||||||||||||
|**470 **|**Total reliefs and deduction in terms of tax**|£||||||||||||•||||
||– total of boxes 445, 450 and 465|||||||||||||||||
## Coronavirus support schemes and overpayments (see CT600 Guide for definitions)
|||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**471 **|**Coronavirus Job Retention Scheme (CJRS) received**|£||||||||||||•||||
|||||||||||||||||||
|**472 **|**CJRS entitlement**|£||||||||||||•||||
|||||||||||||||||||
|**473 **|**CJRS overpayment already assessed or voluntary disclosed**|£||||||||||||•||||
|||||||||||||||||||
|**474 **|**Other coronavirus overpayments**|£||||||||||||•||||
|||||||||||||||||||
## Energy levies
|||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**986 **|**Energy (Oil and Gas) Profits Levy (EOGPL) amounts liable**|£||||||||||||•|0|0||
|||||||||||||||||||
|**987 **|**Electricity Generator Levy (EGL) exceptional generation receipts**|£||||||||||||•|0|0||
|||||||||||||||||||
|Calculation of tax outstanding or overpaid||||||||||||||||||
|||||||||||||||||||
|**475 **|**Net Corporation Tax liability – **box 440 minus box 470|£|||||||||||0|•|0|0||
|||||||||||||||||||
|**480 **|**Tax payable on loans and arrangements to participators**|£||||||||||||•||||
|**485 **|**Put an ‘X’ in box 485 if you completed box A70 in the**
**supplementary pages CT600A**|||||||||||||||||
|**490 **|**Controlled Foreign Companies (CFC) tax payable**|£||||||||||||•||||
|||||||||||||||||||
|**495 **|**Bank levy payable**|£||||||||||||•||||
|||||||||||||||||||
|**496 **|**Bank surcharge payable**|£||||||||||||•||||
|||||||||||||||||||
|**497 **|**Residential Property Developer Tax (RPDT) payable**|£||||||||||||•||||
|||||||||||||||||||
CT600(2024) Version 3
HMRC 04/24
Page 5
## Calculation of tax outstanding or overpaid – continued
|**500 CFC tax, bank levy, bank surcharge and RPDT payable**
£
•
**–**total of boxes 490, 495, 496 and 497
**501 EOGPL payable**
£
•
**502 EGL payable**
£
•
**505 Supplementary charge (ring fence trades) payable**
£
•
**510 Tax chargeable**
**_–_**total of boxes 475, 480, 500, 501, 502 and 505
£
•
**515 Income Tax deducted from gross income included in profits**
£
•
**520 Income Tax repayable to the company**
£
•
**525 Self-assessment of tax payable before restitution tax**
£
•
**and coronavirus support scheme overpayments**
**–**box 510 minus box 515
**526 Coronavirus support schemes overpayment now due**
£
•
**–**total of boxes 471 and 474 minus boxes 472 and 473
**527 Restitution tax**
£
•
**528 Self-assessment of tax payable**
£
•
**–**total of boxes 525, 526 and 527
0
0
0
0
0
0
0
0
0|£||||||||||||•|||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
## Tax reconciliation
|||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**530**|**Research and Development credit**|£||||||||||||•||||
|||||||||||||||||||
|**535**|**(Not currently used)**|£||||||||||||•||||
|||||||||||||||||||
|**540**|**Creatives tax credit**|£||||||||||||•||||
|||||||||||||||||||
|**545 **|**Total of Research and Development credit**|£||||||||||||•||||
||**and creative tax credit –**total box 530 to 540|||||||||||||||||
|**550**|**Land remediation tax credit**|£||||||||||||•||||
|||||||||||||||||||
|**555**|**Life assurance company tax credit**|£||||||||||||•||||
|||||||||||||||||||
|**560 **|**Total land remediation and life assurance company tax credit**|£||||||||||||•||||
||**–**total box 550 and 555|||||||||||||||||
|**565 **|**Capital allowances first-year tax credit**|£||||||||||||•||||
|||||||||||||||||||
|**570 **|**Surplus Research and Development credits or**|£||||||||||||•||||
||**creative tax credit payable –**box 545 minus box 525|||||||||||||||||
|**575 **|**Land remediation or life assurance company tax credit payable**
**–**total of boxes 545 and 560 minus boxes 525 and 570|£||||||||||||•||||
CT600(2024) Version 3
HMRC 04/24
Page 6
## Tax reconciliation – continued
**----- Start of picture text -----**
580 Capital allowances first-year tax credit payable £ •
–
boxes 545, 560 and 565 minus boxes 525, 570 and 575
585 Ring fence Corporation Tax included £ •
586 NI Corporation Tax included £ •
590 Ring fence supplementary charge included £ •
595 Tax already paid (and not already repaid) £ •
600 Tax outstanding £ •
–
box 525 minus boxes 545, 560, 565 and 595
605 Tax overpaid including surplus or payable credits £ •
–
total sum of boxes 545, 560, 565 and 595 minus 525
610 Group tax refunds surrendered to this company £ •
615 Research and Development expenditure credits £ •
surrendered to this company
**----- End of picture text -----**
## Exporter information
**During the return period, did the company export goods and/or services to individuals, enterprises or organisations outside the United Kingdom (UK)? 616 Yes – goods 617 Yes – services 618 No – neither**
## Indicators and information
- **620 Franked investment income/Exempt ABGH distributions** £ • 0 0 **625 Number of 51% group companies Put an ‘X’ in the relevant boxes, if in the period, the company:**
- **630 should have made (whether it has or not) instalment payments as a large company under the Corporation Tax (Instalment Payments) Regulations**
- **631 should have made (whether it has or not) instalment payments as a very large company under the Corporation Tax (Instalment Payments) Regulations**
- **635 is within a group payments arrangement for the period 640 has written down or sold intangible assets 645 has made cross-border royalty payments 647 Eat Out to Help Out Scheme: reimbursed discounts** £ • 0 0 **included as taxable income**
CT600(2024) Version 3
HMRC 04/24
Page 7
## **Information about enhanced expenditure and tax reliefs**
## Research and Development (R&D) or creative enhanced expenditure and tax reliefs
||**650 **|**Put an ‘X’ in box 650 if the claim is made by a small or medium-sized**
**enterprise (SME), including a SME subcontractor to a large company**|**Put an ‘X’ in box 650 if the claim is made by a small or medium-sized**
**enterprise (SME), including a SME subcontractor to a large company**|**Put an ‘X’ in box 650 if the claim is made by a small or medium-sized**
**enterprise (SME), including a SME subcontractor to a large company**|||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||**655 **|**Put an ‘X’ in box 655 if the claim is made by a large company**|||||||||||||||||
||**656 **|**Put an ‘X’ in box 656 to confirm that a R&D claim notification form has been submitted**|||||||||||||||||
||**657 **|**Put an ‘X’ in box 657 to confirm that an additional information form has been**|||||**submitted**||||||||||||
||**659 **|**R&D expenditure qualifying for SME R&D relief**|£||||||||||||•|0|0||
||||||||||||||||||||
||**660**|**R&D enhanced expenditure**|£||||||||||||•|0|0||
||||||||||||||||||||
||**665**|**Creative qualifying expenditure and/or additional deduction**|£||||||||||||•|0|0||
||||||||||||||||||||
||**670 **|**R&D and creative enhanced expenditure**|£||||||||||||•|0|0||
|||total box 660 and box 665|||||||||||||||||
||**675 **|**R&D enhanced expenditure of a SME on work**|£||||||||||||•|0|0||
|||**subcontracted to it by a large company**|||||||||||||||||
||**680 **|**Vaccine research expenditure**|£||||||||||||•|0|0||
||||||||||||||||||||
|Land remediation enhanced expenditure|||||||||||||||||||
||||||||||||||||||||
||**685 **|**Enter the total enhanced expenditure**|£||||||||||||•|0|0||
||||||||||||||||||||
**Information about capital allowances and balancing charges/disposal values** Allowances and charges in the calculation of trading profits and losses
||**Capital allowances**|**Capital allowances**|**Capital allowances**|**Capital allowances**|**Capital allowances**|||||||||**Balancing charges**|**Balancing charges**|**Balancing charges**|**Balancing charges**|**Balancing charges**||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**Annual investment**
**allowance**|**690**|£||||||||||||||||||||||||||
|**Full expensing**|**688**|£||||||||||||**689**|£|||||||||||||
|**Machinery and plant**
**– super-deduction**|
**691**|£||||||||||||**692**|£|||||||||||||
|**Machinery and plant**
**– special rate allowance**|**693**|£||||||||||||**694**|£|||||||||||||
|**Machinery and plant**
**– special rate pool**|**695**|£||||||||||||**700**|£|||||||||||||
|**Machinery and plant**
**– main pool**|**705**|£||||||||||||**710**|£|||||||||||||
|**Structures and**
**buildings**|**711**|£||||||||||||||||||||||||||
|**Business premises**
**renovation**|**715**|£||||||||||||**720**|£|||||||||||||
|**Other allowances**
**and charges**|**725**|£||||||||||||**730**|£|||||||||||||
CT600(2024) Version 3
Page 8
HMRC 04/24
Allowances and charges in the calculation of trading profits and losses – continued
||**Capital allowances**|**Capital allowances**|**Capital allowances**|**Capital allowances**|**Capital allowances**|||||||||**Disposal**|**Disposal**|**value**|**value**|||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**Electric**
**charge-points**|**713**|£||||||||||||**714**|£|||||||||||||
|**Enterprise zones**|**721**|£||||||||||||**722**|£|||||||||||||
|**Zero emissions**
**goods vehicles**|**723**|£||||||||||||**724**|£|||||||||||||
|**Zero emissions**|**726**|£||||||||||||**727**|£|||||||||||||
|**cars**||||||||||||||||||||||||||||
## Allowances and charges not included in the calculation of trading profits and losses
||**Capital allowances**|**Capital allowances**|**Capital allowances**|**Capital allowances**|**Capital allowances**|||||||||**Balancing charges**|**Balancing charges**|**Balancing charges**|**Balancing charges**|**Balancing charges**||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**Annual investment**
**allowance**|**735**|£||||||||||||||||||||||||||
|**Structures and**
**buildings**|**736**|£||||||||||||||||||||||||||
|**Full expensing**|**733**|£||||||||||||**734**|£|||||||||||||
|**Business premises**
**renovation**|**740**|£||||||||||||**745**|£|||||||||||||
|**Machinery and plant**
**– super-deduction**|**741**|£||||||||||||**742**|£|||||||||||||
|**Machinery and plant**
**– special rate allowance**|
**743**|£||||||||||||**744**|£|||||||||||||
|**Other allowances**
**and charges**|**750**|£||||||||||||**755**|£|||||||||||||
||**Capital allowances**|||||||||||||**Disposal**||**value**||||||||||||
|**Electric**
**charge-points**|**737**|£||||||||||||**738**|£|||||||||||||
|**Enterprise zones**|**746**|£||||||||||||**747**|£|||||||||||||
|**Zero emissions**
**goods vehicles**|**748**|£||||||||||||**749**|£|||||||||||||
|**Zero emissions**|**751**|£||||||||||||**752**|£|||||||||||||
|**cars**||||||||||||||||||||||||||||
CT600(2024) Version 3
Page 9
HMRC 04/24
Qualifying expenditure
|||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**760 **|**Machinery and plant on which first**|£||||||||||||•|0|0||
||**year allowance is claimed**|||||||||||||||||
|**765 **|**Designated environmentally friendly**|£||||||||||||•|0|0||
||**machinery and plant**|||||||||||||||||
|**770 **|**Machinery and plant on long-life**|£||||||||||||•|0|0||
||**assets and integral features**|||||||||||||||||
|**771 **|**Structures and buildings**|£||||||||||||•|0|0||
|||||||||||||||||||
|**772 **|**Machinery and plant**|£||||||||||||•|0|0||
||**– super-deduction**|||||||||||||||||
|**773 **|**Machinery and plant**|£||||||||||||•|0|0||
||**– special rate allowance**|||||||||||||||||
|**775 **|**Other machinery and plant**|£||||||||||||•|0|0||
|||||||||||||||||||
## **Losses, deficits and excess amounts** Amount arising
||**Amount**|**Amount**||||||||||||**Maximum available**|**Maximum available**|**Maximum available**|**Maximum available**|**Maximum available**|**for surrender**|**for surrender**|**for surrender**|**for surrender**||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||||||||||||||**as group relief**||||||||||||||
|**Losses of trades**
**carried on wholly**|**780**|£||||||||||||**785**|£|||||||||||||
|**or partly in the UK**
**Losses of trades**|**790**|£||||||||||||||||||||||||||
|**carried on wholly**||||||||||||||||||||||||||||
|**outside the UK**||||||||||||||||||||||||||||
|**Non-trade deficits**|**795**|£||||||||||||**800**|£|||||||||||||
|**on loan relationships**||||||||||||||||||||||||||||
|**and derivative contracts**||||||||||||||||||||||||||||
|**UK property**
**business losses**|**805**|£||||||||||||**810**|£|||||||||||||
|**Overseas property**
**business losses**|**815**|£||||||||||||||||||||||||||
|**Losses from**
**miscellaneous**|**820**|£||||||||||||||||||||||||||
|**transactions**||||||||||||||||||||||||||||
|**Capital losses**|**825**|£||||||||||||||||||||||||||
|**Non-trading losses on**
**intangible fixed assets**|**830**|£||||||||||||**835**|£|||||||||||||
## Excess amounts
||**Amount**|**Amount**||||||||||||**Maximum available**|**Maximum available**|**Maximum available**|**Maximum available**|**Maximum available**|**for surrender**|**for surrender**|**for surrender**|**for surrender**||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||||||||||||||**as group relief**||||||||||||||
|**Non-trade capital**
**allowances**||||||||||||||**840**|£|||||||||||||
|**Qualifying donations**||||||||||||||**845**|£|||||||||||||
|||||||||||||||||||||||||||||
|**Management expenses**|**850**|£||||||||||||**855**|£|||||||||||||
|||||||||||||||||||||||||||||
CT600(2024) Version 3
Page 10
HMRC 04/24
**Northern Ireland information**
|**856 **
|**Amount of group relief claimed which relates to NI trading**
**losses used against rest of UK/mainstream profits**|£||||||||||||•|0|0||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**857 **
|**Amount of group relief claimed which relates to NI trading**
**losses used against NI trading profits**|£||||||||||||•|0|0||
|**858 **
|**Amount of group relief claimed which relates to rest of**
**UK/mainstream losses used against NI trading profits**|£||||||||||||•|0|0||
## **Overpayments and repayments** Small repayments
**860 Do not repay sums of** £ • 0 0 **or less.**
**Read the overpayments and repayments section of the Company Tax Return Guide for specific guidance on when and how to make an entry in this box.**
## Repayments for the period covered by this return
|||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**865**|**Repayment of Corporation Tax**|£||||||||||||•||||
|||||||||||||||||||
|**870**|**Repayment of Income Tax**|£||||||||||||•||||
|||||||||||||||||||
|**875**|**Payable Research and Development tax credit**|£||||||||||||•||||
|||||||||||||||||||
|**880**|**Payable Research and Development expenditure credit**|£||||||||||||•||||
|||||||||||||||||||
|**885**|**Payable creative tax credit**|£||||||||||||•||||
|||||||||||||||||||
|**890**|**Payable land remediation or life assurance company**|£||||||||||||•||||
||**tax credit**|||||||||||||||||
|**895**|**Payable capital allowances first-year tax credit**|£||||||||||||•||||
|||||||||||||||||||
## Surrender of tax refund within group
**Including surrenders under the Instalment Payments Regulations**
|**900 **|**The following amount is to be surrendered**|£||||||||||||||•|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||**Put an ‘X’ in the appropriate boxes below**||||||||||||||||
||**the joint Notice is attached**|**905**|||||||||||||||
||**or**||||||||||||||||
||**will follow**|**910**|||||||||||||||
||||||||||||||||||
|**915**|**Please stop repayment of the following amount**|£||||||||||||||•|
||**until we send you the Notice**||||||||||||||||
CT600(2024) Version 3
HMRC 04/24
Page 11
## Bank details (for a person to whom a repayment is to be made)
**920 Name of bank or building society**
**925 Branch sort code**
**930 Account number**
**935 Name of account**
**940 Building society reference**
## Payments to a person other than the company
**945 Complete the authority below if you want the repayment to be made to a person other than the company I, as** (enter status – for example, company secretary, treasurer, liquidator or authorised agent)
**950 of** (enter company name)
**955 authorise** (enter name)
**960 of address** (enter address)
**965 Nominee reference**
**to receive payment on company’s behalf**
**970 Name**
## **Declaration**
**Declaration**
I declare that the information I have given on this Company Tax Return and any supplementary pages is correct and complete to the best of my knowledge and belief. I understand that giving false information in the return, or concealing any part of the company’s profits or tax payable, can lead to both the company and me being prosecuted.
**975 Name** DR K CAMPBELL
**980 Date** DD MM YYYY **985 Status** Director
CT600(2024) Version 3
Page 12
HMRC 04/24
**Company Tax Return – supplementary page Charities and Community Amateur Sports Clubs (CASCs) CT600E (2015) Version 3 for accounting periods starting on or after 1 April 2015**
## **Guidance**
Guidance about when and how to complete this supplementary page can be found in the CT600 Guide.
For further information read _What supplementary pages do I need to complete and include as part of the Company Tax Return?_ to find out what supplementary pages you need to complete.
Also, read the _Important points about all supplementary pages_ and _CT600E – Charities and Community Amateur Sports Clubs (CASCs)_ for further guidance about completing this supplementary page.
## **Company information**
**----- Start of picture text -----**
E1 Company name UK Oncology Nursing Society
(name of charity or CASC)
E2 Tax reference
9 8 1 4 9 2 7 1 8 2
Period covered by this supplementary page (cannot exceed 12 months)
E3 from DD MM YYYY
0 1 0 4 2 0 2 3
E4 to DD MM YYYY 3 1 0 3 2 0 2 4
Claims to exemption ( this section should be completed in all cases)
Charity/CASC repayment reference E5
Charity Commission registration number, or E10 1136972
OSCR number (if applicable)
Put an ‘X’ in the relevant box if during the period covered by these supplementary pages:
The company was a charity/CASC and is claiming E15 X
exemption from all tax on all or part of its income
and gains (Also put an ‘X’ in box E15 if the company
was a charity/CASC but had no income or gains in the period)
All income and gains are exempt from tax and have been, E20 X
or will be, applied for charitable or qualifying purposes only
Some of the income and gains may not be exempt or have E25
not been applied for charitable or qualifying purposes only,
and I have completed form CT600
I claim exemption from tax
Name
E30 DR K CAMPBELL
Status
E35 Director
Date DD MM YYYY
E40
**----- End of picture text -----**
CT600E(2015) Version 3
HMRC 04/15
Page 1
Repayments
**To make a repayment claim for the period covered by these supplementary pages, please register and enrol to use the Charities Online service. See CT600 guide for further information.**
**Put an ‘X’ in the box if during the period covered by these supplementary pages you have over claimed tax.**
**E45**
## Information required
**Enter details of any income received from the following sources, claimed as exempt from tax in the hands of the charity/CASC. Enter the figure included in the charity’s/CASC’S accounts for the period covered by this return.**
**Non-exempt amounts should be entered on form CT600 in the appropriate boxes.**
|**Type of income**
**Amount**
**Enter total turnover from exempt charitable**
**trading activities**
£
0
0
•
**E50**
**Investment income – exclude any amounts included on**
**form CT600**
£
0
0
•
**E55**
**UK land and buildings – exclude any amounts included**
**on form CT600**
£
0
0
•
**E60**
**Gift Aid – exclude any amounts included on form CT600**
£
0
0
•
**E65**
**From other charities – exclude any amounts included**
**on form CT600**
£
0
0
•
**E70**
**Gifts of shares or securities received**
£
0
0
•
**E75**
**Gifts of real property received**
£
0
0
•
**E80**
**Other sources (not included above)**
£
0
0
•
**E85**
**Total of boxes E50 to E85**
£
0
0
•
**E90**
2
2
4
3
5
2
2
2
4
3
5
2|**Type of income**
**Amount**
**Enter total turnover from exempt charitable**
**trading activities**
£
0
0
•
**E50**
**Investment income – exclude any amounts included on**
**form CT600**
£
0
0
•
**E55**
**UK land and buildings – exclude any amounts included**
**on form CT600**
£
0
0
•
**E60**
**Gift Aid – exclude any amounts included on form CT600**
£
0
0
•
**E65**
**From other charities – exclude any amounts included**
**on form CT600**
£
0
0
•
**E70**
**Gifts of shares or securities received**
£
0
0
•
**E75**
**Gifts of real property received**
£
0
0
•
**E80**
**Other sources (not included above)**
£
0
0
•
**E85**
**Total of boxes E50 to E85**
£
0
0
•
**E90**
2
2
4
3
5
2
2
2
4
3
5
2|**Type of income**
**Amount**
**Enter total turnover from exempt charitable**
**trading activities**
£
0
0
•
**E50**
**Investment income – exclude any amounts included on**
**form CT600**
£
0
0
•
**E55**
**UK land and buildings – exclude any amounts included**
**on form CT600**
£
0
0
•
**E60**
**Gift Aid – exclude any amounts included on form CT600**
£
0
0
•
**E65**
**From other charities – exclude any amounts included**
**on form CT600**
£
0
0
•
**E70**
**Gifts of shares or securities received**
£
0
0
•
**E75**
**Gifts of real property received**
£
0
0
•
**E80**
**Other sources (not included above)**
£
0
0
•
**E85**
**Total of boxes E50 to E85**
£
0
0
•
**E90**
2
2
4
3
5
2
2
2
4
3
5
2|
|---|---|---|
||0|0|
**Enter details of expenditure as shown in the charity’s/CASC’s accounts for the period covered by these supplementary pages**
|**Type of expenditure**
**Amount**
**Trading costs in relation to exempt charitable activities**
**(in box E50)**
£
0
0
•
**E95**
**UK land and buildings costs in relation to exempt**
**charitable activities (in box E60)**
£
0
0
•
**E100**
**All general administration/governance costs**
£
0
0
•
**E105**
**All grants and donations made within the UK**
£
0
0
•
**E110**
**All grants and donations made outside the UK**
£
0
0
•
**E115**
**Other expenditure not included above, or not used in**
**calculating figures entered on the form CT600**
£
0
0
•
**E120**
**Total of boxes E95 to E120**
£
0
0
•
**E125**
2
9
0
8
5
6
2
9
0
8
5
6|**Type of expenditure**
**Amount**
**Trading costs in relation to exempt charitable activities**
**(in box E50)**
£
0
0
•
**E95**
**UK land and buildings costs in relation to exempt**
**charitable activities (in box E60)**
£
0
0
•
**E100**
**All general administration/governance costs**
£
0
0
•
**E105**
**All grants and donations made within the UK**
£
0
0
•
**E110**
**All grants and donations made outside the UK**
£
0
0
•
**E115**
**Other expenditure not included above, or not used in**
**calculating figures entered on the form CT600**
£
0
0
•
**E120**
**Total of boxes E95 to E120**
£
0
0
•
**E125**
2
9
0
8
5
6
2
9
0
8
5
6|**Type of expenditure**
**Amount**
**Trading costs in relation to exempt charitable activities**
**(in box E50)**
£
0
0
•
**E95**
**UK land and buildings costs in relation to exempt**
**charitable activities (in box E60)**
£
0
0
•
**E100**
**All general administration/governance costs**
£
0
0
•
**E105**
**All grants and donations made within the UK**
£
0
0
•
**E110**
**All grants and donations made outside the UK**
£
0
0
•
**E115**
**Other expenditure not included above, or not used in**
**calculating figures entered on the form CT600**
£
0
0
•
**E120**
**Total of boxes E95 to E120**
£
0
0
•
**E125**
2
9
0
8
5
6
2
9
0
8
5
6|
|---|---|---|
||0|0|
CT600E(2015) Version 3
Page 2
HMRC 04/15
Information required
## **Charity/CASC assets**
|**Charity/CASC assets**|**Charity/CASC assets**|**Charity/CASC assets**|**Charity/CASC assets**||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**Disposals in period**|||||||||||||**Held at the**|||**end of the period**|||||||||||
|**(total consideration received)**|||||||||||||**(use accounts figures)**||||||||||||||
|**Tangible fixed**
**E130**
£|||||||||||||**E135**|£|||||||||||||
|**assets**|||||||||||||||||||||||||||
|**UK investments**
**E140**
£|||||||||||||**E145**|£|||||||||||||
|**(excluding**|||||||||||||||||||||||||||
|**controlled companies)**|||||||||||||||||||||||||||
|**Shares in,**
**E150**
£|||||||||||||**E155**|£|||||||||||||
|**and loans to,**|||||||||||||||||||||||||||
|**controlled companies**|||||||||||||||||||||||||||
|**Overseas**
**E160**
£|||||||||||||**E165**|£|||||||||||||
|**investments**|||||||||||||||||||||||||||
|**Loans and non-trade debtors**|||||||||||||**E170**|£|||||||||||||
||||||||||||||||||||||||||||
|**Other current assets**|||||||||||||**E175**|£|||||||2|0|4|9|0|3|
||||||||||||||||||||||||||||
|**Qualifying investments and loans**|||||||||||||**E180**||||||||||||||
|_Applies to charities only. See CT600 Guide_|||||||||||||||||||||||||||
|**Value of any non-qualifying investments and loans**|||||||||||||**E185**|£|||||||||||||
|_Applies to charities only. See CT600 Guide_|||||||||||||||||||||||||||
|**Number of subsidiary or associated companies the charity**|||||||||||||**E190**||||||||||||||
|**controls at the end of the period. Exclude companies that**|||||||||||||||||||||||||||
|**were dormant throughout the period**|||||||||||||||||||||||||||
CT600E(2015) Version 3
HMRC 04/15
Page 3