CT600E Assets Schedule — Boxes E130 to E190

What Are Boxes E130–E190?

CT600E boxes E130–E190 form the Assets schedule — an optional section of the charity supplementary return that reports the value of assets held by the charity and any disposals made during the period. It is broken into asset categories:

Box(es)	Asset category
E130 / E135	Tangible fixed assets — disposals / held at year-end
E140 / E145	UK investments (excluding controlled companies) — disposals / held
E150 / E155	Shares and loans to controlled companies — disposals / held
E160 / E165	Overseas investments — disposals / held
E170–E190	Further investment and loan categories

Is the Assets Schedule Required?

No — every element in the Assets schedule has a cardinality of 0..1 in HMRC's CT600E schema, meaning the whole section is optional. HMRC will accept a CT600E without the Assets schedule provided the Income (E50–E85) and Expenditure (E95–E125) sections are completed correctly.

Most charities do not need to complete E130–E190.

Does TinyTax Generate the Assets Schedule?

TinyTax's CT600E covers:

• Income (E50–E85): trading turnover, investment income, property income, Gift Aid, donations, and other sources
• Expenditure (E95–E125): trading costs, property expenditure, grants within and outside the UK, and other expenditure

The Assets schedule (E130–E190) is not currently generated by TinyTax. Because the section is optional and HMRC does not require it for standard charity returns, this does not affect the validity of the submission.

The 1 April 2026 Rule Change

GOV.UK guidance notes that from accounting periods starting on or after 1 April 2026, the basis for completing the Assets schedule changes from "assets held at the end of the period" to "assets added during the period". This applies only to how you fill in the boxes — it does not create a new obligation to complete the schedule if you were not completing it before.

For periods starting before 1 April 2026, the old basis (assets held at year-end) continues to apply.

When Might You Need to Complete E130–E190?

You may need to populate these boxes if:

• Your charity has significant asset disposals during the year that you wish to disclose on the CT600E
• Your accountant or HMRC has specifically requested the Assets schedule
• You are completing a detailed charity return that requires full asset disclosure

In those circumstances, TinyTax does not currently support the Assets schedule. You would need to file the CT600E through commercial CT600 software that covers the Assets boxes, or through an accountant who uses specialist charity tax software.

HMRC's own free Company Tax Return service — which used to be the fallback for exactly this — closed permanently on 31 March 2026, so it is no longer an option. HMRC publishes a list of recognised commercial suppliers at gov.uk/government/collections/corporation-tax-commercial-software-suppliers; check with the supplier that their CT600E covers the Assets schedule before you buy, as not all of them do.