The Company Tax Return guide

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About this guide

This guide will help you prepare your Company Tax Return. It explains:

how to complete the Company Tax Return form (CT600)
what other information you need to include in your return

If you do not want to prepare your return yourself, you can appoint someone else to deal with HMRC on your behalf.

How to complete your return

Northern Ireland

Leave the Northern Ireland section (boxes 5 to 8) blank.

There is no separate Corporation Tax rate for Northern Ireland. The Northern Ireland Corporation Tax regime draft guidance sets out how legislation will operate once a separate rate is set.

About this return

30 and 35 Period of the return

Enter the beginning date (box 30) and the end date (box 35) of the period for which you are making the return. The period cannot start before 1 April 2015.

40 Repayments this period

Enter X if you think a repayment is due for this period. You can speed up your repayment by entering your bank or building society details in boxes 920 to 940.

45 Claim or relief affecting an earlier period

Enter X if you’re making a claim that reduces your Corporation Tax liability for an earlier period.

50 Making more than one return now

Enter X if you’re making more than one return for this company at the same time.

55 Estimated figures

Enter X if you’ve used estimates. Read the Company Taxation Manual CTM93280: Estimated figures in returns for more information.

60 Company part of a group that is not small

Enter X if the company is a member of a group that is not small. Read the Enquiry Manual EM1513: Qualifying conditions to be a small group for more information.

65 Notice of disclosable avoidance schemes

Enter X if the company:

needs to disclose that it has used or is using avoidance schemes
has been notified by an HMRC monitored promoter, or client of that monitored promoter, of a promoter reference number

HMRC’s detailed guidance on tax avoidance provides more information about the disclosure regime.

Transfer pricing

There are rules potentially affecting the taxation of transactions (including loans or loan guarantees) between connected businesses. These are known as transfer pricing and thin capitalisation rules.

Small and medium-sized enterprises do not normally have to apply transfer pricing rules when they calculate the amount of tax they should pay (except for transactions with connected businesses in territories with whom we have no treaty). In this context a small and medium-sized enterprise is a group of businesses employing fewer than 250 people worldwide and with (one or both of these):

a global turnover of less than 50 million euros (£34 million)
a balance sheet total less than 43 million euros (£29 million)

Businesses that do not meet this definition of a small and medium sized enterprise must apply transfer pricing and thin capitalisation rules to all transactions with connected businesses which create a UK tax advantage. This includes those entirely within the UK.

70 Compensating adjustment claimed

If a business is required to make an uplift in its profits, or restriction of its losses, due to a transfer pricing adjustment for a UK-to-UK transaction with a connected business, then that other business can make a claim to assess its profits and losses on a consistent basis, by making a compensating adjustment.

Enter X if this affects your company.

75 Company qualifies for small and medium sized enterprise exemption

Enter X to confirm that your business is eligible for this exemption.

80, 85 and 90 Accounts and computations

Enter X in box 80 to indicate you’re submitting accounts for the period the return relates to.

Enter X in box 85 to indicate a different period.

You must include computations that show how the figures in your return were calculated from the figures in the company accounts.

If you’re not submitting accounts and computations, use box 90 to explain your reasons.

Computations

Include all the information you consider necessary to explain the figures in your return within the single iXBRL computations file (or using HMRC’s File your accounts and Company Tax Return online service).

For periods ending on or after 1 April 2017, your computation must identify:

unused losses carried forward from a previous accounting period
the total amount of unused losses arising in a period ending before 1 April 2017
the total amount of unused losses arising in a period ending on or after 1 April 2017

If applicable, you must separately detail UK property business losses arising in a period when you were chargeable to Income Tax on your:

UK property business profits
other UK property income

Your calculations should show:

how these losses were utilised in this accounting period
the amounts of pre or post 1 April 2017 loss and Income Tax property losses (where applicable) that you’re carrying forward to the next accounting period
the amount of deductions allowance used (read section 269ZZ(1)(a) of the Corporation Tax Act 2010)

You can find out more about the loss reform rules in:

the Company Taxation Manual CTM04800: CT loss reform
HMRC’s work out and claim relief from Corporation Tax trading losses guidance

Supplementary pages

Enter X in the appropriate box or boxes to show which supplementary pages you’re including in your Company Tax Return.

Supplementary pages provide a standard format to help you submit the information HMRC needs. It’s important to get this right because your completed supplementary pages form part of your company’s return and are covered by the declaration.

Warnings about prosecution, late and incorrect returns and late payment of tax also apply to the supplementary pages.

Company tax calculation

Turnover

Do not complete box 145 or box 150 if the company is an investment company or a unit trust.

145 Total turnover from trade

Enter the total trading turnover from any source. Include any reimbursed discounts from the Eat Out to Help Out Scheme. Financial concerns that do not have a recognised turnover do not need to complete box 145.

150 Banks, building societies, insurance companies and other financial concerns

Enter X if the company is a financial concern that does not have a recognised turnover figure.

Income

155 Trading profits

Enter the total of all profits. This means trade profits defined in Part 3 of the Corporation Tax Act 2009 including any profits arising from trades carried on wholly outside the UK. You should:

record taxable Coronavirus support grants as income in line with the relevant accounting standards
include any share of partnership profit
account for any Patent Box deductions (read section 357A of the Corporation Tax Act 2010)

Read the Corporate Intangibles Research and Development Manual CIRD200000: Patent box for more information.

You should also include a separate calculation of the profit or loss of each trade showing:

any adjustments made to the figures in the accounts to arrive at the amount of profit or loss
any capital allowances or balancing charges included in the calculation of the profit or loss

If relevant, also include a calculation of the Patent Box deduction.

Enter the total of all losses in box 780 or 790 (accounting for any Patent Box deductions). Your computations should include a detailed calculation of this figure.

160 Trading losses brought forward set against trading profits

Complete box 160 if there are profits in box 155 and the company has unrelieved trading losses from earlier periods to set against profits of the same trade. If the losses brought forward are more than the profits of the trade entered in box 155 you should only enter sufficient losses to cover the trading profit.

Your computations should include a detailed calculation of this figure. For periods ending on or after 1 April 2017, new loss reform rules apply and your calculations must also show the amount of ‘trading profits deductions allowance’ you’ve used. For more information read:

section 269ZB(7)(a) of the Corporation Tax Act 2010
the Computations section of this guidance

If the company carries on more than one trade, you should provide a calculation of the profit of each trade and the amount of loss set off against each.

Losses that can only be set against trading profit should be entered in box 160. Use box 285 to enter any unused trading loss arising in a period ending on or after 1 April 2017, that can be set against total profits.

For further information, read HMRC’s guidance on:

Accounts are drawn up in a foreign currency

Read the Corporate Finance Manual CFM64300: Accounts drawn up in a foreign currency for more information.

165 Net trading profits

Leave this blank if you did not put a figure in box 155.

Enter 0 if the figure in box 160 is equal to the figure in box 155.

170 and 172 Bank, building society or other interest, and profits from non-trading loan relationships

Do not include any amounts of restitution interest.

These are accounted for separately on the supplementary page CT600K Restitution Tax.

Enter the company’s non-trading profits in respect of its loan relationships in box 170. Trading credits and debits should be brought into account in calculating the profits of the trade. This box includes:

loan relationships — read Part 5 of the Corporation Tax Act 2009
relationships treated as loan relationships — read Part 6 of the Corporation Tax Act 2009
derivative contracts — read Part 7 of the Corporation Tax Act 2009

Combine all the company’s non-trading credits and debits into a single figure of profit or deficit. Enter the profit net of any deficit carried back from a later accounting period under section 459(1)(b) of the Corporation Tax Act 2009. Your computations should include a detailed calculation of this figure.

If the company has a non-trading deficit from loan relationships for the period, you should enter that deficit in box 795.

If the company is a non-resident company landlord you must only include non-trading loan relationships referable to the UK property business and if that company has Income Tax losses brought forward, you should show the amounts brought forward, utilised and carried forward in your computation (in box 190).

Enter the net profits from non-trading loan relationships after relief for Income Tax losses brought forward. Read the Corporate Finance Manual 32030: Loan relationships: non-trading profits and deficits for more information.

Enter X in box 172 if the figure in box 170 is net of carrying back a deficit from a later accounting period.

You should show the period from which the deficit has been carried back in your computations. Read the Corporate Finance Manual CFM32070: Loan relationships: non-trading deficits: claims for set-off against profits of an earlier period for more information.

175 Annual payments not otherwise charged to Corporation Tax and from which Income Tax has not been deducted

Enter the amount of annual payments not otherwise charged to Corporation Tax and from which Income Tax has not been deducted (read chapter 7, part 10 of the Corporation Tax Act 2009). Your computations should include a detailed calculation of this figure.

180 Non-exempt dividends or distributions from non-UK resident companies

Enter any non-exempt dividends or distributions of a company not resident in the UK. Your computations should include a detailed calculation of this figure.

185 Income from which Income Tax has been deducted

Enter the gross amount before tax (excluding any amount included in box 170). Your computations should include a detailed calculation of this figure.

If you are a non-UK resident company landlord and have an amount on account of tax withheld under the Non-residents Landlord Scheme, you should enter your income in box 190 and the tax withheld in box 515. Read the Company Taxation Manual CTM01170: IT deducted from income received for more information.

190 Income from a property business

Enter any income included within part 4 of the Corporation Tax Act 2009 including income from land and buildings outside the UK. If you’re a non-UK resident company landlord and have an amount on account of tax withheld under the Non-residents Landlord Scheme, you should enter your income here and the tax withheld in box 515.

Your computations should show:

the adjustments made to the figures in the company’s accounts to arrive at the amount of income
any capital allowances or balancing charges included in the calculation of the income

If you’re a non-resident company landlord and have Income Tax losses brought forward, you should show the amounts brought forward, utilised and carried forward in your computation. Enter the net profit of the UK property business after capital allowances and relief for Income Tax losses brought forward.

Property income distributions (read section 548 of the Corporation Tax Act 2010) should generally be included here unless they should be included in calculating trading profits. Your computations should include a detailed calculation of this figure.

195 Non-trading gains on intangible fixed assets

Enter the non-trading gain on intangible fixed assets (where the intangible assets are held for the purpose of a trade or a property business — include the credits and debits in calculating the profits of the trade or property business). If there is a non-trading loss you may need to make entries in boxes 265, 830 and 835.

Your computations should include a detailed calculation of this figure. To find out more about the computational rules for intangible fixed assets, read:

200 Tonnage Tax profits

Enter the figure from box F70 on the supplementary page CT600F Tonnage Tax.

205 Income not falling under any other heading

Enter any profits or gains that have not been included under any other heading. This includes miscellaneous charges listed in section 1173 of the Corporation Tax Act 2010 except for non-trading gains on intangible fixed assets. You should also include non-exempt dividends or distributions of a company resident in the UK.

You can use this box to report a post cessation receipt. If you’re electing to apply the Corporation Tax rate that was applicable in the year of cessation of trade, you may not be able to file your return online. Contact your HMRC office for clarification. Your computations should include a detailed calculation of this figure.

Chargeable gains

210 Gross chargeable gains

Enter the total gains in this period.

If there were no gains, leave this box and boxes 215 and 220 blank.

Enter the details of any allowable losses in the period in box 825.

If you make an entry in box 210, 215 or 825, you should attach calculations of each chargeable gain and allowable loss to show your calculations. Include full details and any claims or elections.

The Finance Act 2018 amended the indexation allowance rules. This means that if you dispose of an asset on or after 1 January 2018, you must only calculate indexation up to December 2017. Read the Allowance rates for Corporation Tax on chargeable gains for more information.

Read Corporation Tax when you sell business assets for more information about the chargeable gains (and allowable losses) of companies.

215 Allowable losses including losses brought forward

Only enter a figure here if you made an entry in box 210. The figure you enter in box 215 must not be greater than the figure in box 210.

If you make an entry in box 210, 215 or 825 you should attach calculations of each chargeable gain and allowable loss to show how your calculations. Include full details and any claims or elections.

The Finance Act 2018 amended the indexation allowance rules. If you dispose of an asset on or after 1 January 2018, you must only calculate indexation up to December 2017. Read Corporation Tax on chargeable gains: Indexation Allowance rates for more information.

Read Work out and claim relief from Corporation Tax trading losses for more information about allowable losses.

220 Net chargeable gains

Enter the amount in box 210 minus the amount in box 215. If boxes 210 and 215 are equal enter 0.

Profits before other deductions and reliefs

225 Losses brought forward against certain investment income

Enter the amount of losses brought forward, allowed against certain investment income which would otherwise have been treated as trading income (read section 46 of the Corporation Tax Act 2010). Your computations should include a detailed calculation of this figure.

Read Company Tax Manual CTM04250: Relief for losses carried forward for more information.

230 Non-trade deficits on loan relationships (including interest), and derivative contracts (financial instruments) brought forward set against non-trading profits

Enter the amount of deficit carried forward from earlier periods and set off against the non-trading profits of this period. The figure entered in this box cannot exceed the total of boxes 170, 175, 180, 185, 190,195, 200, 205 and 220 minus box 225.

Your computations should include a detailed calculation of this figure. Your calculations must show the amount of non-trading profits deductions allowance you’ve used. For more information read:

section 269ZC(5)(a) of the Corporation Tax Act 2010
the ‘Computations’ section of this guidance

You should enter unused non-trade deficits that arose in a period ending on or after 1 April 2017, that can be set against total profits, in box 263.

For more information, read:

235 Profits before other deductions and reliefs

Enter the net sum of boxes 165 to 205 and 220 minus the sum of boxes 225 and 230.

Deductions and reliefs

240 Losses on unquoted shares

Enter any Share Loss Relief under section 68 of the Corporation Tax Act 2010. Your computations should include a detailed calculation of this figure.

Read the Venture Capital Schemes Manual at VCM70000: Share loss relief for more information.

245 Management expenses

Enter any management expenses defined in chapter 2, part 16 of the Corporation Tax Act 2009 or section 76 of the Finance Act 2012. Read the Company Taxation Manual CTM08000: Management expenses and the Life Assurance Manual LAM04000: Adjusted BLAGAB management expenses for more information.

Your computations should include a detailed calculation of this figure. For periods ending on or after 1 April 2017, new loss reform rules apply. Read Work out and claim relief from Corporation Tax trading losses for more information. Your calculations must include the information described in the Computations section of this guidance.

250 UK property business losses for this or previous accounting period

Enter any losses of a UK property business defined in chapter 2, part 4 of the Corporation Tax Act 2009 and for which relief is given under section 62 of the Corporation Tax Act 2010. Read Corporation Tax: terminal, capital and property income losses for more information.

Your computations should include a detailed calculation of this figure. For periods ending on or after 1 April 2017, new loss reform rules apply. Read Work out and claim relief from Corporation Tax trading losses for more information. Your calculations must include the information described in the Computations section of this guidance.

255 Capital allowances for the purpose of management of the business

Enter any capital allowances for the purposes of management of the business as defined in section 253 of the Capital Allowances Act 2001 and apply to investment companies only. Your computations should include a detailed calculation of this figure.

Read the Capital Allowances Manual CA29320: How allowances and charges are made for more information about how plant and machinery allowances are given to investment companies.

260 Non-trade deficits for this accounting period from loan relationships and derivative contracts (financial instruments)

Enter the amount of the non-trading loan relationship deficit set against the profits of the same accounting period. Your computations should include a detailed calculation of this figure. Read the Corporate Finance Manual CFM32060: Claims for set-off against profits of the same period for more information.

Your company’s interest could be restricted under the Corporate Interest Restriction rules defined in part 10 of the Taxation (International and Other Provisions) Act 2010. Read Restriction on Corporation Tax relief for interest deductions for more information.

263 Carried forward non-trade deficits from loan relationships and derivative contracts (financial instruments)

Enter the amount of the carried forward non-trading loan relationship deficit set against the profits of this accounting period.

Your computations should include a detailed calculation of this figure. For periods ending on or after 1 April 2017, new loss reform rules apply. Read Work out and claim relief from Corporation Tax trading losses for more information. Your calculations must include the information described in the Computations section of this guidance.

265 Non-trading losses on intangible fixed assets

Enter the amount you are claiming under section 753 of the Corporation Tax Act 2009.

Your computations should include a detailed calculation of this figure. For periods ending on or after 1 April 2017, new loss reform rules apply. Read Work out and claim relief from Corporation Tax trading losses for more information. Your calculations must include the information described in the Computations section of this guidance.

275 Trading losses of this or a later accounting period

Enter the total trading losses you’re claiming to set against total profits under section 37 of the Corporation Tax Act 2010. Read Work out and claim relief from Corporation Tax trading losses for more information.

Your computations should include a detailed calculation of this figure to allow us to accurately process your loss. If the company carries on more than one trade, identify in the computations the trade giving rise to the loss. Any missing information will delay the process or we may reject your claim.

280 Amounts carried back from later accounting periods

Put an X in box 280 if amounts carried back from later accounting periods are included in box 275.

You cannot make a carry back claim until the return for the period of the loss has been delivered. Your computations must identify the accounting period (or periods) from which the losses are carried back. Any missing information will delay the process or we may reject your claim.

Read Work out and claim relief from Corporation Tax trading losses for more information.

285 Trading losses carried forward and claimed against total profits

Enter the total carried forward trading losses that you are setting against total profits.

Your computations should include a detailed calculation of this figure. If the company carries on more than one trade, identify in the computations the trade giving rise to the loss. For periods ending on or after 1 April 2017, new loss reform rules apply. Read Work out and claim relief from Corporation Tax trading losses for more information. Your calculations must include the information described in the Computations section of this guidance.

290 Non-trade capital allowances

These are excess non-trade capital allowances under section 260(3) of the Capital Allowances Act 2001. Your computations should include a detailed calculation of this figure.

Read the Capital Allowances Manual CA29450: How allowances and charges are made for more information.

295 Total of deductions and reliefs

Enter the total of boxes 240 to 275 and 290. The total cannot exceed the figure in box 235.

300 Profits before qualifying donations and group relief

Enter the amount given for box 235 minus box 295.

305 Qualifying donations

This box is for relief on donations to charities, community amateur sports clubs and grassroots sport. Enter the amount of qualifying donations made by the company in the period. Do not enter a figure greater than that in box 300. For more information read:

HMRC’s tax when your limited company gives to charity guidance
part 6A of the Corporation Tax Act 2010

Do not include payments that are otherwise deductible in calculating profits. Your computations should include a detailed calculation of this figure. You should show in your computations separate totals for qualifying charitable donations made to charities established in the UK and to organisations eligible for UK charitable tax reliefs established outside of the UK.

310 Group relief

Enter the amount of group relief claimed. The figure you enter should not exceed box 300 minus box 305.

If the company is claiming group relief you should complete the supplementary page CT600C: Group and consortium relief. The figure in box 310 should equal box C10 of the supplementary page.

Read Work out and claim relief from Corporation Tax trading losses for more information.

312 Group relief for carried forward losses

Enter the amount of group relief claimed. The figure you enter should not exceed the figure given for box 300 minus boxes 305 and 310.

If the company is claiming group relief you should complete the supplementary page CT600C: Group and consortium relief. The figure in box 312 should equal box C130 of the supplementary page.

Group relief for carried forward losses can be claimed for losses arising after 1 April 2017. Your computations should include a detailed calculation of the amount claimed which must include the amount of deductions allowance you’ve used (read section 269ZZ(1)(a) of the Corporation Tax Act 2010).

If the company is a member of a deductions allowance group:

the deductions allowance is shared amongst the group members
the group is required to nominate one of its members to submit a statement known as the group allowance allocation statement specifying the amount of the allowance allocated to each company
the nominated company may submit the statement, as a PDF attachment, with the company tax return for the period

To find out more about group relief for carried forward losses, read Company Taxation Manual CTM82000: Group relief for carried forward losses.

315 Profits chargeable to Corporation Tax

Enter the figure given in box 300 minus the sum of boxes 305 and 310. This is the company’s taxable total profits (read section 4 of the Corporation Tax Act 2010).

320 Ring fence profits included

Do not complete this box for a contractor ring fence under part 8ZA of the Corporation Act 2010.

Otherwise, enter the amount of production ring fence profits defined in Part 8 of the Corporation Tax Act 2010 that are included in box 315. Your computations should include a detailed calculation of this figure.

Read the Oil Taxation Manual OT21000: Corporation Tax ring fence for more information.

325 Northern Ireland profits included

Leave this box blank.

326 Number of associated companies in this period

You must enter the number of companies associated with your company for any part of the accounting period if either the:

company’s profits are chargeable at the small profits rate
company is entitled to Marginal Relief

The figure should not include your company.

You should also read the note to boxes 327 and 328. If box 326 is completed, do not complete boxes 327 and 328.

For accounting periods ending on or after 1 April 2023, large and very large companies must complete this box with the number of associated companies at the end of the previous accounting period. The figure should not include your company.

Find out more about associated companies by reading the Company Taxation Manual (CTM03900).

For more information about large and very large companies, read regulation 3(7) of the Corporation Tax (Instalment Payments) Regulations 1998.

327 and 328 Number of associated companies in the first and second financial years

Make entries in boxes 327 and 328 instead of box 326 if the:

accounting period straddles 2 financial years
upper or lower limit has changed
number of associated companies was different in each of the financial years

The figure should not include your company.

329 Small profit rate or marginal relief entitlement

Put an X in this box if the company is chargeable at the small profit rate or is entitled to marginal relief.

Tax Calculation

Boxes 330 to 425

Enter the amount of profit chargeable at each rate of tax and the amount of tax for each financial year. Read Rates and allowances for Corporation Tax for more information.

430 Corporation Tax

Enter the sum of boxes 345, 360, 375, 395, 410 and 425.

435 Marginal relief

Enter the amount of Marginal Relief due.

440 Corporation Tax chargeable

Enter the figure in box 430 minus the figure in box 435.

Reliefs and reductions in terms of tax

445 Community Investment relief

Enter the amount of any Community Investment relief due under Part 7 of the Corporation Tax Act 2010.

450 Double Taxation Relief

Enter any Double Taxation Relief claimed against Corporation Tax chargeable. Exclude any amount entered in box 500. Your computations should include a detailed calculation of this figure including details of any underlying tax relief claims. You should include any entry from box F45 of the supplementary page CT600F Tonnage Tax.

Read Internal Manual INTM166000: Double Taxation Relief for more information.

455 Underlying rate relief claim

Put an X in box 455 if box 450 includes an underlying Rate relief claim.

Read Internal Manual INTM164010: UK residents with foreign income or gains for more information.

460 Amount carried back from a later period

Put an X in box 460 if box 450 includes any amount carried back from a later period.

You should identify the period or periods from which the relief has been carried back in your computations. For more information read the HMRC Internal Manual:

465 Advance Corporation Tax

Enter the amount of advance Corporation Tax set off. Your computations should include a detailed calculation of this figure.

Read Company Taxation Manual CTM18250: Shadow ACT for more information about the set-off of advance Corporation Tax for accounting periods beginning on or after 6 April 1999.

470 Total reliefs and deduction in terms of tax

Enter the sum of boxes 445, 465, and 480. The figure cannot exceed the figure in box 440.

Coronavirus support schemes and overpayments

The Coronavirus Job Retention Scheme ended on 30 September 2021. Boxes 471 to 474 should not be completed if return period ends after 30 September 2021.

471 Coronavirus Job Retention Scheme and Job Support Scheme received

Enter the total amount of Coronavirus Job Retention Scheme (CJRS) payments you received, in the accounting period covered by this return.

When calculating the amount received, do not deduct amounts:

that have been voluntarily disclosed to HMRC as Coronavirus Job Retention Scheme overpayments, whether repaid or not
that have already been assessed by HMRC, whether the assessment is paid or unpaid
amounts received that you were entitled to, but repaid voluntarily

Add back any overpayments of amounts received in an earlier period that have been offset against Coronavirus Job Retention Scheme payments received in this accounting period.

472 Coronavirus Job Retention Scheme and Job Support Scheme entitlement

Enter the total amount of Coronavirus Job Retention Scheme payments received in the accounting period for which you were entitled to claim. Include amounts you received that you were entitled to but repaid voluntarily at the time of filing your return.

Do not include any amounts that you were entitled to when you made the claim, but were not entitled to retain by the end of the accounting period. For example, where an amount received was not used for the required purpose.

The figure in box 472 cannot exceed the figure in box 471. If you do not complete box 472, the figure in box 471 (less the amount repaid or assessed in box 473) will be assessed to income tax as a Coronavirus Job Retention Scheme overpayment.

473 Coronavirus Job Retention Scheme overpayment already assessed or voluntary disclosed

Enter any Coronavirus Job Retention Scheme payments received in this accounting period, which at the time of completing this return:

have already been assessed by HMRC, whether the assessment is paid or unpaid
have been voluntarily disclosed to HMRC as Coronavirus Job Retention Scheme overpayments, whether paid or unpaid, including voluntary disclosures in respect of amounts you were entitled to when received but ceased to be entitled to retain by the end of the accounting period, that is, where an amount received had not been used for the required purpose
are overpayments offset against subsequent Coronavirus Job Retention Scheme payments received in later accounting periods

Do not:

double count amounts, for example, if an assessment is raised on an unpaid voluntary disclosure
include amounts you received that you were entitled to but repaid voluntarily
include any overpayments chargeable in the accounting period that have not yet been disclosed to, or assessed by, HMRC, at the time of completing this return

474 Other Coronavirus overpayments

Enter (at the time of filing the return) the amount of any overpayments from other COVID-19 support schemes you’ve received and not repaid, in the accounting period covered by this return. For example, the Eat Out to Help Out Scheme.

This box should also be used to report Coronavirus Job Retention Scheme overpayments for amounts received in an earlier accounting period that you are not entitled to retain in this accounting period.

To assist with completing this section and box 526, read this example.

Example

This example should help you complete boxes 471 to 474 and box 526 (Coronavirus support schemes overpayment now due).

Company A’s accounting period was 1 January 2020 to 31 December 2020. It claimed £135,000 in Coronavirus Job Retention Scheme grants. The claim for December 2020 was not received until 6 January 2021, so the Coronavirus Job Retention Scheme grants received during that accounting period were only £120,000.

This meant the company over-claimed £5,000 in May 2020. Because they reduced their July claim by £5000 this did not result in an overpayment.

In February 2021, the company identified that a further over-claim of £10,000 was received in 2020. They made a voluntary disclosure and repaid £5,000 of this amount.

In September 2021, they identified an additional over-claim of £8,000 was received in 2020. They did not disclose this amount.

The company did not make any Eat Out to Help Out claims or payments.

Based on this information, Company A completed their return as follows:

Box 471 Coronavirus Job Retention Scheme received: £120,000

This is the amount of Coronavirus Job Retention Scheme grant that they received.

Box 472 Coronavirus Job Retention Scheme entitlement: £102,000

This is calculated as:

The amount received: £120,000
Minus the over-claim identified in February 2021: £10,000
Minus the over-claim identified in September 2021: £8,000

Box 473 Coronavirus Job Retention Scheme overpayment already assessed or voluntary disclosed: £10,000

This is the amount voluntarily disclosed in February 2021 and is included whether paid or not.

Box 474 Other coronavirus overpayments: £0

Box 526 Coronavirus support schemes overpayment now due: £8,000

This is calculated as:

The sum of boxes 471 (£120,000) and 474 (£0) = £120,000
£120,000 minus the sum of boxes 472 (£102,000) and 473 (£10,000) = £8,000

This is the amount that was over-claimed but not subject to a voluntary disclosure. This means it’s an overpayment and must be repaid. The £5,000 unpaid voluntary disclosure will be assessed separately.

Energy Levies

986 Energy (Oil and Gas) Profits Levy (EOGPL) amounts liable

Complete this box if you have Energy (Oil and Gas) Profits Levy profits.

987 Electricity Generator Levy (EGL) exceptional generation receipts

Enter the amount of Electricity Generator Levy exceptional generation receipts attributable to the undertaking for the qualifying period.

Calculation of tax outstanding or overpaid

475 Net Corporation Tax liability

Enter the figure from box 440 minus the figure from box 470.

480 Tax payable on loans and arrangements to participators

Enter the figure you gave in box A80 of the supplementary page CT600A Loans to participators by close companies.

485 Box A70 in CT600A

Put an X in box 485 if you completed box A70 in the supplementary pages CT600A.

490 CFC tax payable

Enter the figure you gave in box B30 on the supplementary page CT600B Controlled Foreign Companies.

495 Bank Levy payable

Enter the amount of Bank Levy due. For more information read:

the Bank Levy Manual
HMRC’s policy paper, Bank Levy: rate reduction

496 Bank surcharge payable

Enter the amount of bank surcharge due.

Read Bank Corporation Tax surcharge for more information.

497 Residential Property Developer Tax (RPDT) payable

Enter the amount of Residential Property Developer Tax due.

Enter the figure in box N285 on the supplementary page CT600N Residential Property Developer Tax.

Read RPDT30100 for more information on the administration of Residential Property Developer Tax and its links with Company Tax and the CT600.

Read RPDT20100 for detailed instructions on the computation of Residential Property Developer Tax liability.

500 Controlled Foreign Corporation (CFC) Tax, bank levy, bank surcharge and RPDT payable

Enter the sum of boxes 490, 495. 496 and 497.

501 Energy (Oil and Gas) Profits Levy (EOGPL) payable

Enter the amount of Energy (Oil and Gas) Profits Levy due.

502 Electricity Generator Levy payable

Enter the amount of Electricity Generator Levy (EGL) due.

505 Supplementary charge (ring fence trades) payable

Enter the amount of supplementary charge for a production ring fence under Part 8 of the Corporation Tax Act 2010.

This is the figure you entered in box I70 on the supplementary page CT600I: supplementary charge in respect of ring fence trades.

510 Tax chargeable

Enter the sum of boxes 475, 480, 500, 501, 502 and 505.

515 Income Tax deducted from gross income included in profits

Enter the amount of Income Tax suffered by the company on investment income which it has received net of tax. Your computations should include a detailed calculation of this figure.

Do not include deductions on account of tax from contract payments under the Construction Industry Scheme. Read What you must do as a Construction Industry Scheme subcontractor for more information about the repayment of deductions that the company has not been able to set off against its PAYE liabilities.

Read Company Taxation Manual CTM35250: Conditions for a set off claim under ITA07/S952 for more information.

520 Income Tax repayable to the company

Enter the figure from box 515 minus the figure from box 510. Leave this blank if box 515 does not exceed box 510.

525 Self-assessment of tax payable before restitution tax and coronavirus support scheme overpayments

Enter the figure from box 510 minus the figure from box 515. If box 515 exceeds box 510, enter 0.00. This is the amount of the company’s self assessment if it does not have to account for tax chargeable on restitution interest or coronavirus support scheme overpayments.

526 Coronavirus support schemes overpayment now due

Enter the total amount of Coronavirus Job Retention Scheme and Eat Out to Help Out overpayments that now form part of your self-assessment and will be assessed for income tax. The example in the Coronavirus support schemes and overpayments section of the guidance will help you complete this box.

We’ll write to you with the reference number and payment details. This is not Corporation Tax so do not pay this with your main Corporation Tax liability.

527 Restitution tax

Enter the amount of Corporation Tax payable on restitution interest (read Part 8C of Corporation Tax Act 2010. This is the figure you entered in box K35 on the supplementary page CT600K Restitution Tax.

528 Self-assessment of tax payable

Enter the sum of boxes 525, 526 and 527. This is the amount of the company’s self assessment.

Tax reconciliation

530 Research and Development credit

Enter the figure you gave in box L210 of the supplementary page CT600L Research and Development. Your computations should include a detailed calculation of this figure.

535

Leave this box blank.

540 Creatives tax credit

Enter the total of any applicable:

audio-visual expenditure credit
video games expenditure credit
film tax credit
animation tax credit
high-end television tax credit
children’s television tax credit
video games tax credit
theatre tax credit
orchestra tax credit
museums and galleries tax credit

For the expenditure credits, this should be the amount remaining after Step 5 of s1179CA, before any set-offs.

Your computations should include a detailed calculation of this figure for each production separately.

Read HMRC’s guidance on Creative Industry tax reliefs for Corporation Tax for more information.

545 Total of Research and Development credit and creative tax credit

Enter the total of boxes 530 to 540.

550 Land remediation tax credit

Enter the amount of land remediation tax credit claimed. Your computations should include a detailed calculation of this figure. Read the Corporate Intangibles Research and Development Manual CIRD68000: Land Remediation Relief for more information.

555 Life assurance company tax credit

Enter the amount of life assurance company tax credit claimed. The figure in box 555 must not exceed the figure in box 525. Read the Life Assurance Manual LAM04030: Calculating E adjusted BLAGAB management expenses for more information about the special provisions that apply to companies carrying on a life assurance business.

You should include any amount of tax treated as paid on a non-trading loan relationship credit from a related transaction on an investment life insurance contract. Read the Insurance Policyholders Taxation Manual from IPTM3900: Policies and contracts owned by companies for more information.

560 Total land remediation and life assurance company tax credit

Enter the total of boxes 550 and 555.

565 Capital allowances first-year tax credit

Enter the amount of first-year tax credit claimed. First-year tax credits are repealed with effect for expenditure incurred on or after 1 April 2020 (read section 33 of the Finance Act 2019). Your computations should include a detailed calculation of this figure.

To find out more about first-year tax credit read the Capital Allowances Manual CA23175: First-year tax credits.

570 Surplus Research and Development credits or creative tax credit payable

Enter the figure in box 545 minus the figure in box 525. Enter 0 if the result is negative.

575 Land remediation or life assurance company tax credit payable

Enter the sum of boxes 545 and 560 minus the sum of boxes 525 and 570. The amount must not exceed the figure in box 560.

Your computations should include a detailed calculation of this figure.

580 Capital allowances first-year tax credit payable

Enter the sum of boxes 545, 560 and 565 minus the sum of boxes 525, 570 and 575. This must not exceed the figure in box 565. Your computations should include a detailed calculation of this figure.

First-year tax credits are repealed with effect for expenditure incurred on or after 1 April 2020 (read section 33 of the Finance Act 2019).

585 Ring fence Corporation Tax included and 590 Ring fence supplementary charge included

Do not complete box 585, 590 or form CT600I for a contractor ring fence under part 8ZA of the Corporation Act 2010.

Otherwise, enter the amount of included corporation tax and supplementary charge for a production ring fence under Part 8 of the Corporation Tax Act 2010.

Use the figures you gave in boxes I80 and I85 of the supplementary page CT600I: supplementary charge in respect of ring fence trades.

Check you’ve entered the amount of ring fence profits in box 320.

586 NI Corporation Tax included

Leave this box blank.

595 Tax already paid (and not already repaid)

Enter the amount of Corporation Tax paid for the accounting period and not repaid by HMRC. Do not include any restitution tax or coronavirus support scheme overpayments in this figure. Your computations should include a detailed calculation of this figure.

600 Tax outstanding

Enter the figure in box 525 minus the figures in boxes 545, 560, 565 and 595. Do not enter a negative figure.

605 Tax overpaid including surplus or payable credits

Enter the sum of boxes 545, 560, 565 and 595 minus the figure in box 525. Do not enter a negative figure.

Use boxes 920 to 940 to enter the account details for any repayment. Repayments are made by direct credit to a bank or building society account. If payment was made on a debit or credit card, repayments will normally be made to that card.

610 Group tax refunds surrendered to this company

Enter the amount surrendered to you by another group company under section 963 of the Corporation Tax Act 2010 or Regulation 9 of the Corporation Tax (Instalment Payments) Regulations 1998.

615 Research and Development expenditure credits surrendered to this company

Enter the amount of research and development expenditure credits surrendered to you by another group company under chapter 6A, Part 3 of the Corporation Tax Act 2009.

Your computations must include details of the surrendering company.

Exporter information

Responding to questions 616 to 618 is optional. HMRC will share your responses and business name and address with the Department for Business and Trade who will process them. HMRC will not use your responses for any other purpose.

616 Yes — goods

Enter X if the company exported goods to individuals, enterprises or organisations outside the United Kingdom during the period of the return.

617 Yes — services

Enter X if the company exported services to individuals, enterprises or organisations outside the United Kingdom during the period of the return.

618 No — neither

Enter X if the company did not export goods and (or) services to individuals, enterprises or organisations outside the United Kingdom during the period of the return.

Indicators and information

620 Franked investment income or exempt ABGH distributions

The term franked investment income was repealed on 6 April 2016. It’s been replaced with other definitions of dividends for current areas of legislation that use franked investment income.

Enter the amount of any exempt ABGH distributions that the company has received. Exempt ABGH distribution means a distribution which:

is a distribution for the purposes of the Corporation Tax Acts only because it falls within paragraph A, B, G or H in section 1000(1) of the Corporation Tax Act 2010
is exempt for the purposes of Part 9A of the Corporation Tax Act 2009 (company distributions)

Exclude exempt distributions made by certain other companies in the same group or by certain consortia company (read section 279G(3) of the Corporation Tax Act 2010) for financial years prior to 2023 and section 18L(3) of the Corporation Tax Act 2010 for financial year 2023 onwards.

625 Number of 51% group companies

For accounting periods ending on or before 31 March 2023, enter the number of companies in a 51% group that are related for any part of the accounting period. The total should include your company. Leave this box blank if this company has no related 51% companies.

630 should have made (whether it has or not) instalment payments as a large company under the Corporation Tax (Instalment Payments) Regulations 1998

Enter X if the company was a large company for the purposes of quarterly instalments. If you make an entry here you:

must enter the number of 51% group companies in box 625 (for periods beginning before 1 April 2023)
must enter the number of associated companies in box 326 (for periods beginning on or after 1 April 2023)
should not make an entry in box 631

Do not enter X if:

the return is for the period commencing 6 April 2020
the company has been chargeable to Income Tax on its UK property business profits immediately before that date, for this return only

For more information about large companies, read:

631 Should have made (whether it has or not) instalment payments as a very large company under the Corporation Tax (Instalment Payments) Regulations 1998

Enter X if the company was a very large company for the purposes of quarterly instalments. If you make an entry here you:

must enter the number of 51% group companies in box 625 (for periods beginning before 1 April 2023)
must enter the number of associated companies in box 326 (for periods beginning on or after 1 April 2023)
should not make an entry in box 630

Do not enter X if:

the return is for the period commencing 6 April 2020
the company has been chargeable to Income Tax on its UK property business profits immediately before that date, for this return only

Read Company Tax Manual CTM92800: quarterly instalments: Very large companies for more information.

635 is within a group payments arrangement for the period

Enter X if the company is a participating company in a Group Payment Arrangement.

Read Corporation Tax: Group Payment Arrangements for more information.

640 has written down or sold intangible assets

Enter X if the company has written down or sold intangible assets. This applies to any intangible assets — whether held for the purpose of a trade or property business, or for non-trading purposes.

645 has made cross-border royalty payments

Enter X if the company has made any royalty payment overseas. Make an entry whether or not the company:

paid the royalty without deduction of tax or at the rate specified by a Double Taxation Treaty (because it reasonably believed that the recipient would be entitled to treaty relief)
without deduction of tax (because it reasonably believed the recipient would be exempt from UK Income Tax following the implementation of the Interest and Royalties Directive)

Read the notes for the supplementary page CT600H Cross-border royalties for more information.

647 Eat Out to Help Out Scheme: reimbursed discounts included as taxable income

Enter the total value of any Eat Out to Help Out Scheme claims reflected in your trading turnover for this return period.

Payments received for the Eat Out to Help Scheme are taxable and must be taken into consideration when computing taxable profits. Find out more about the Eat Out to Help Out Scheme.

Information about enhanced expenditure

For guidance and information to help you complete this section, read:

HMRC’s claiming Research and Development tax reliefs guidance
HMRC’s creative Industry tax reliefs for Corporation Tax guidance
the Corporate Intangibles Research and Development Manual CIRD60000: Land Remediation Relief
the Life Assurance Manual (Land Remediation Relief — special provisions for life assurance companies)

Research and Development (R&D) or creatives enhanced expenditure and tax reliefs

650 Claims made by small or medium-sized enterprises

Put an X in the box if the claim is made by a small or medium-sized enterprise, including a small and medium sized enterprise subcontractor to a large company.

655 Claims made by large companies

Put an X in the box if the claim is made by a large company.

656 Research and Development claim notification form

Put an X in box 656 to confirm a Research and Development claim notification has been submitted.

Read Tell HMRC that you’re planning to claim Research and Development (R&D) tax relief for more information on when a Research and Development claim notification is required and how to access the digital form.

This must be submitted in advance or at the same time as the Company Tax Return.

657 Additional information form

Put an X in box 657 to confirm the additional information form has been submitted.

From 8 August 2023 this form is required to support all claims for Research and Development (R&D) tax relief or expenditure credit. The additional information form must be submitted by 11:59pm on the day the Company Tax Return is submitted.

Read Submit detailed information before you claim Research and Development (R&D) tax relief for more information and link to the digital form.

659 Research and Development expenditure qualifying for small and medium sized enterprise Research and Development relief

Enter the amount of expenditure qualifying for small and medium sized enterprise Research and Development relief.

Do not enter expenditure which qualifies for Research and Development Expenditure Credit in this box.

Find out more about Research and Development tax relief for small and medium-sized enterprises.

660 Research and Development enhanced expenditure

Enter the enhanced expenditure. This is the amount resulting from adding the Research and Development additional deduction to the qualifying expenditure. Your computations should include a detailed calculation of this figure. Do not enter expenditure which qualifies for Research and Development Expenditure Credit here.

665 Creatives qualifying expenditure and (or) additional deduction

For claims for Film Tax Relief, Animation Tax Relief, High-end TV Tax Relief, Children’s TV Tax Relief, Video Games Tax Relief, Theatre Tax Relief, Orchestra Tax Relief, or Museums and Galleries Exhibition Tax Relief, enter the amount of the additional deduction being claimed for the period.

For claims for the Audio-Visual Expenditure Credit (AVEC) or the Video Games Expenditure Credit (VGEC), enter the amount of the company’s ‘qualifying expenditure for the period.’ This is the amount remaining after Step 4 of the credit amount calculation (s1179CA).

Where a company is making claims for multiple productions, or for multiple different creatives reliefs or credits, all of the mentioned amounts should be added together to give the total to enter in box 665. Your computations should include a detailed calculation of this figure for each production separately.

670 Research and Development and creative enhanced expenditure

Enter the sum of boxes 660 and 665.

675 Research and Development enhanced expenditure of a small and medium sized enterprise on work sub-contracted to it by a large company

Enter the amount of enhanced expenditure of a small and medium sized enterprise on work sub-contracted to it by a company that is not a small and medium sized enterprise. Your computations should include a detailed calculation of this figure.

680 Vaccines research expenditure

Enter the additional deduction (40% for a large company) under section 1089(2) or section 1091(3) of the Corporation Tax Act 2009. Relief for a small and medium sized enterprise was withdrawn from 1 April 2012.

Land remediation enhanced expenditure

685 Enter the total enhanced expenditure

Enter an amount equal to 150% of the qualifying land remediation expenditure. Include claims under the special provisions for life assurance companies. Your computations should include a calculation of the qualifying expenditure.

Information about capital allowances and balancing charges or disposal values

Allowances and charges in calculation of trading profits and losses

Complete these boxes if the company is:

claiming capital allowances
liable to any balancing charges

Enter information about capital allowances and balancing charges or disposal values included in the calculation of trading profits or losses in boxes 688 to 730.

Enter information about capital allowances and balancing charges or disposal values not included in the calculation of trading profits or losses in boxes 733 to 755.

You must show how you’ve calculated the capital allowances and balancing charges or disposal values in your computations.

Read Claim capital allowances for more information.

688 and 689 Full expensing

Enter the amount of full expensing claim included in the calculation of trading profits or losses in box 688.

Enter any balancing charges arising on disposals for expenditure in relation to which full expensing has been claimed in box 689.

690 Annual investment allowance

Enter the amount of Annual Investment Allowance included in the calculation of trading profits or losses.

Read Claim capital allowances for more information.

691 and 692 Machinery and plant — super-deduction

Enter the amount of super-deduction claim included in the calculation of trading profits or losses in box 691.

Enter any balancing charges arising on disposals for expenditure in relation to which the super-deduction has been claimed in box 692.

Read Check if you can claim super-deduction or special rate first year allowances to find out more about the super-deduction.

693 and 694 Machinery and plant — special rate allowance

Enter the amount of special rate first-year allowance claim included in the calculation of trading profits or losses in box 693.

Enter any balancing charges arising on disposals for expenditure in relation to which the special rate first-year allowance has been claimed in box 694.

You should use these boxes for claims and balancing charges for both 50% first-year allowances that were introduced alongside the super-deduction and full expensing.

Read Check if you can claim super-deduction or special rate first year allowances to find out more about the special rate allowance.

695 and 700 Machinery and plant — special rate pool

Enter the total allowances, including any Annual Investment Allowance claimed, in respect of the special rate pool in box 695. Do not include amounts entered in box 693. Enter any balancing charges in respect of the special rate pool in box 700.

Read Claim capital allowances for more information.

705 and 710 Machinery and plant — main pool

Enter the total allowances including any Annual Investment Allowance claimed, in respect of the main pool in box 705. Do not include amounts entered in box 688 or 691. Enter any balancing charges in respect of the main pool in box 710.

Read Claim capital allowances for more information.

711 Structures and buildings

If you hold the necessary allowance statements, enter the total amount of your structures and buildings allowances. Show how you calculated the allowances in your tax computation.

For more information read:

HMRC’s claiming capital allowances for structures and buildings guidance
the Capital Allowances Manual CA90000: Structures and buildings allowance

715 and 720 Business premises renovation

Enter the total Business Premises Renovation Allowance (BPRA) in box 715 and any balancing charges in box 720.

Any residual Business Premises Renovation Allowance for accounting periods starting on or after 1 April 17 should be included in the ‘Other allowances and charges’ boxes (725,730,750,755). You cannot claim Business Premises Renovation Allowance for expenditure incurred after 31 March 2017.

Read Business Premises Renovation Allowance for more information.

725 and 730 Other allowances and charges

Enter the total of other allowances included in the calculation of the profits or losses of a trade, which are not included in other boxes within this section in box 725. Enter any other balancing charges relating to a trade in box 730.

713 and 714 Electric charge points

Enter the total allowances claimed on the provision of plant or machinery for electric vehicle charging points in box 713. If the full allowance is claimed, this will be the total expenditure incurred.

Enter any amount brought into account upon disposal of such plant and machinery in box 714. Record any disposal values in box 714 even if a balancing charge has not arisen due to the disposal value being brought into account in the main or special rate pool.

Do not include the sums in boxes 713 and 714 with other allowances and balancing charges in boxes 688 to 730 (unless a disposal value has been brought into account in the main pool or the special rate pool, in which case it could affect the amounts entered in 695, 700, 705 or 710).

Read Capital Allowances Manual CA23156: Plant and machinery: expenditure on plant or machinery for an electric vehicle charging point for more information.

721 and 722 Enterprise zones

Enter the total allowances claimed on plant and machinery for use in a designated assisted area within an Enterprise Zone in box 721. If the full allowance is claimed, this will be the total expenditure incurred.

Enter any amount brought into account upon disposal of such plant or machinery in box 722. These amounts are recorded separately for State aid purposes. Record any disposal value in box 722 even if a balancing charge has not arisen due to the disposal value being brought into account in the main pool or special rate pool.

Do not include the sums in boxes 721 and 722 with the other allowances and balancing charges in boxes 688 to 730 (unless a disposal value has been brought into account in the main pool or the special rate pool, in which case it could affect the amounts entered in 695, 700, 705 or 710).

Read Extension of enhanced capital allowances for Enterprise Zones for more information.

723 and 724 Zero emissions goods vehicles

Enter the total allowances claimed on the purchase of a zero emission goods vehicle in box 723. If the full allowance is claimed, this will be the total expenditure incurred.

Enter any amount brought into account for the disposal of such a vehicle in box 724. These sums are recorded separately for State aid purposes. Record any disposal value in box 724 even if a balancing charge has not arisen due to the disposal value being brought into account in the main or special rate pool.

Do not include the sums in boxes 723 and 724 with the other allowances and balancing charges in boxes 688 to 730 (unless a disposal value has been brought into account in the main pool, in which case it could affect the amounts entered in 705 or 710).

Read Capital Allowances Manual CA23145: Zero emission goods vehicles for more information.

726 and 727 Zero emissions cars

Enter the total allowances claimed on zero emission cars in box 726. If the full allowance is claimed, this will be the total expenditure incurred.

Enter any amount brought into account for the disposal of such a vehicle in box 727. Record any ‘disposal value’ in box 727 even if a balancing charge has not arisen due to the disposal value being brought into account in the main pool.

Do not include the sums in boxes 726 and 727 with the other allowances and balancing charges in boxes 688 to 730 (unless a disposal value has been brought into account in the main pool, in which case it could affect the amounts entered in 705 or 710).

Read Claim capital allowances for more information.

Allowances and charges not included in calculation of trading profits and losses

733 and 734 Full expensing

Enter the amount of full expensing claim not included in the calculation of trading profits or losses in box 733.

Enter any balancing charges arising on disposals for expenditure in relation to which full expensing has been claimed in box 734.

735 Annual Investment Allowance

Enter the amount of Annual Investment Allowance not included in the calculation of trading profits or losses. You should also read the guidance for box 690.

736 Structures and buildings

If you hold the necessary allowance statements, enter the total amount of your structures and buildings allowances. Show how you calculated the allowances in your tax computation.

Read HMRC’s claiming capital allowances for structures and buildings guidance for more information. The Capital Allowances Manual CA90000: Structures and buildings allowance provides more detailed information.

740 and 745 Business premises renovation

Enter the total Business Premises Renovation Allowance in box 740 and any balancing charges in box 745. You should also read the guidance for boxes 715 and 720.

741 and 742 Machinery and plant — super deduction

Enter the amount of super-deduction claim not included in the calculation of trading profits or losses in box 741. Enter any balancing charges arising on disposals for expenditure in relation to which the super-deduction has been claimed in box 742.

Read Check if you can claim super-deduction or special rate first year allowances for more information about the super-deduction.

743 and 744 Machinery and plant — special rate allowance

Enter the amount of special rate first-year allowance claim not included in the calculation of trading profits or losses in box 743.

Enter any balancing charges arising on disposals for expenditure in relation to which the special rate first-year allowance has been claimed in box 744.

You should use these boxes for claims and balancing charges for both 50% first-year allowances that were introduced alongside the super-deduction and full expensing.

Read Check if you can claim super-deduction or special rate first year allowances for more information about the special rate allowance.

750 and 755 Other allowances and charges

Enter the total allowances, including any Annual Investment Allowance claimed, not included in the calculation of the profits or loss of a trade in box 750. Enter any balancing charges not included in the calculation of the profit or loss of any trade in box 755.

Do not include any amounts for the Business Premises Renovation Allowance in boxes 750 and 755 (unless it’s residual Business Premises Renovation Allowance for accounting periods starting on or after 1 April 17).

737 and 738 Electric charge points

Enter the total allowances in box 737 and any disposal values in box 738. Box 737 is for the total allowances claimed on the provision of plant or machinery for an electric vehicle charging point. If the full allowance is claimed, this will be the total expenditure incurred.

Box 738 is for any amount brought into account upon disposal of such plant and machinery. Record any disposal value in box 738 even if a balancing charge has not arisen due to the disposal value being brought into account in the main or special rate pool.

Do not include the sums in boxes 737 and 738 with other allowances and balancing charges in boxes 750 or 755 (unless a disposal value has been brought into account in the main pool or the special rate pool, in which case it could affect the amounts entered in those boxes).

The Capital Allowances Manual CA23156: Expenditure on plant or machinery for an electric vehicle charging point provides more detailed information.

746 and 747 Enterprise Zones

Enter the total allowances in box 746 and any disposal values in box 747. Box 746 is for the total allowances claimed on plant and machinery for use in a designated assisted area within an Enterprise Zone. If the full allowance is claimed, this will be the total expenditure incurred.

Box 747 is for any amount brought into account upon disposal of such plant and machinery. These amounts are recorded separately for State aid purposes.

Do not include the sums in boxes 746 and 747 with the other allowances and balancing charges in boxes 750 or 755 (unless a disposal value has been brought into account in the main or special rate pool, in which case it could affect the amounts entered in those boxes).

Read Extension of enhanced capital allowances for Enterprise Zones for more information.

748 and 749 Zero emissions goods vehicles

Enter the total allowances in box 748 and any disposal values in box 749. Box 748 is for the total allowances claimed on the purchase of a zero emission goods vehicle. If the full allowance is claimed, this will be the total expenditure incurred.

Box 749 is for any amount brought into account upon disposal of such a vehicle. These amounts are recorded separately for State aid purposes. Record any disposal value in box 749 even if a balancing charge has not arisen due to the disposal value being brought into account in the main pool.

Do not include the sums in boxes 748 and 749 with the other allowances and balancing charges in boxes 750 or 755 (unless a disposal value has been brought into account in the main pool, in which case it could affect the amounts entered in those boxes). Read Capital Allowances Manual CA23145: Zero emission goods vehicles for more information.

751 and 752 Zero emissions cars

Enter the total allowances in box 751 and any disposal values in box 752. Box 751 is for the total allowances claimed on the purchase of a zero emission car. If the full allowance is claimed, this will be the total expenditure incurred.

Box 752 is for any amount brought into account for the disposal of such a vehicle. Record any disposal value in box 752 even if a balancing charge has not arisen due to the disposal value being brought into account in the main pool.

Do not include the sums in boxes 751 and 752 with the other allowances and balancing charges in boxes 750 and 755 (unless a disposal value has been brought into account in the main pool, in which case it could affect the amounts entered in those boxes). Read Claim capital allowances for more information.

Qualifying expenditure

760 Machinery and plant on which first-year allowance is claimed

Enter the total expenditure incurred in the accounting period on which first-year allowances are claimed, including the amount of qualifying expenditure in respect of which the super-deduction, full expensing and 50% special rate first-year allowances have been claimed. You must show the total of those first-year allowances in your computations if you’ve claimed 100% first-year allowances on:

zero-emission goods vehicles
zero-emission cars
enterprise zones
electric vehicle charge-points

Read Claim capital allowances for more information.

765 Designated environmentally friendly machinery and plant

Enter the total expenditure incurred on qualifying energy-saving investments and environmentally beneficial plant and machinery, meeting the listed conditions on the energy or water technology criteria or product lists. The total you enter here will also be included in the figure you enter in box 760.

770 Machinery and plant on long-life assets and integral features

Enter the total expenditure on long-life assets or integral features, excluding any amount entered in box 760 (expenditure on which first-year allowance is claimed). The amount entered in this box should include any Annual Investment Allowance claimed.

Read Capital Allowances Manual CA45300: Qualifying expenditure, qualifying building and qualifying business premises for more information about integral features.

771 Structures and buildings

Enter the qualifying expenditure as shown in the allowance statement if you are both:

the first claimant
claiming structures and buildings allowance for the first time in respect of an amount of qualifying expenditure

In your tax computation include details of the date the building first came into qualifying use or, if later, the date the qualifying expenditure was incurred.

Read Claiming capital allowances for structures and buildings for more information. The Capital Allowances Manual CA90005: Structures and buildings allowance provides more detailed guidance.

772 Machinery and plant — super-deduction

Enter the total expenditure on which the super-deduction has been claimed. The total you enter here will also be included in the figure you enter in box 760.

Read Check if you can claim super-deduction or special rate first year allowances for more information.

773 Machinery and plant — special rate allowance

Enter the total expenditure on which the special rate first-year allowance has been claimed. The total you enter here will also be included in the figure you enter in box 760.

You should use this box for qualifying expenditure for both 50% first-year allowances that were introduced alongside the super-deduction and full expensing.

Read Check if you can claim super-deduction or special rate first year allowances for more information.

775 Other machinery and plant

Enter the total expenditure on machinery and plant that is not a long-life asset or integral feature, but exclude any amount entered in box 760 (expenditure on which first-year allowance is claimed). The amount entered in this box should include any Annual Investment Allowance claimed.

Losses, deficits and excess amounts

Your computations should include a detailed calculation of losses, deficits and excess amounts.

Amount arising

Use these boxes to enter the losses, deficits and excess amounts arising in the accounting period.

Maximum available for surrender as group relief

Use boxes 785, 800, 810, 835, 840, 845 and 855 to enter the maximum amount available for surrender as group relief (do not include amounts that are available for surrender as group relief for carried forward losses). For more information read:

You should also complete supplementary pages CT600C Group and consortium if the company is surrendering any amount by way of group relief.

780 Losses of trades carried on wholly or partly in the UK (amount)

Enter the losses of trades carried on wholly or partly in the UK. This means trades where the profits fall within Part 3 of the Corporation Tax Act 2009 or BLAGAB (life insurance) losses which fall within section 78(5) of the Finance Act 2012. Include any surplus lease payments not brought into account for the purposes of calculating contractor ring fence profits under section 356NA(3) of the Corporation Tax Act 2010.

Read Work out and claim relief from Corporation Tax trading losses for more information.

785 Losses of trades carried on wholly or partly in the UK (maximum available for surrender as group relief)

Enter the amount of trading loss (read section 100 of the Corporation Tax Act 2010). Include any surplus lease payments not brought into account for the purposes of calculating contractor ring fence profits under section 356NA(3) of the Corporation Tax Act 2010.

790 Losses of trades carried on wholly outside the UK (amount)

Enter the losses of trades carried on wholly outside the UK. This means trades where the profits fall within Part 3 of the Corporation Tax Act 2009.

795 Non-trade deficits on loan relationships and derivative contracts (amount)

Enter the non-trade deficit from loan relationships and derivative contracts arising (as calculated under section 301 of the Corporation Tax Act 2009. You should also read the guidance for box 170.

800 Non-trade deficits on loan relationships and derivative contracts (maximum available for surrender as group relief)

Enter the deficit within chapter 16 of part 5 of the Corporation Tax Act 2009 (non-trading deficit on loan relationship).

805 UK property business losses (amount)

Enter the losses of a UK property business (defined in chapter 2 (Part 4) of the Corporation Tax Act 2009). Exclude amounts carried forward from a previous accounting period.

Read Corporation Tax: terminal, capital and property income losses for more information.

810 UK property business losses (maximum available for surrender as group relief)

Enter the UK property business loss arising in the accounting period. Do not include losses brought forward from earlier periods that are treated as arising in the accounting period (read sections 102 to 105 of chapter 2 in Corporation Tax Act 2010).

Do not include an amount of property loss if that loss arose in a period for which you were chargeable to Income Tax on your UK property business profits or other UK property income.

815 Overseas property business losses (amount)

Enter the losses of an overseas property business (defined in chapter 2 (Part 4) of the Corporation Tax Act 2009).

820 Losses from miscellaneous transactions (amount)

Enter losses that fall within section 91 of the Corporation Tax Act 2010.

825 Capital losses (amount)

Enter capital losses calculated under section 16 (Part 2) of the Taxation of Chargeable Gains Act 1992.

If you make an entry in boxes 210, 215 or 825. Attach calculations of each chargeable gain and allowable loss to show how your worked out your entries. Include full details and any claims or elections. Read Corporation Tax: terminal, capital and property income losses for more information.

830 Non-trading losses on intangible fixed assets (amount)

Enter non-trading losses, arising in the accounting period on intangible fixed assets, calculated under section 751 (Part 8) of the Corporation Tax Act 2009.

Do not include non-trading losses on intangible fixed assets carried forward from earlier periods under section 753(3) (Part 8) of the Corporation Tax Act 2009.

835 Non-trading losses on intangible fixed assets (maximum available for surrender as group relief)

Enter the non-trading loss on intangible fixed assets of the accounting period.

Do not include amounts brought forward from earlier accounting periods that are treated as a non-trading loss on intangible fixed assets for the period (read sections 104 to 105 of chapter 2 in Corporation Tax Act 2010).

Excess amounts

840 Non-trade capital allowances (maximum available for surrender as group relief)

Enter the capital allowance excess of the accounting period ignoring capital allowances brought forward from earlier periods (read section 101 of the Corporation Tax Act 2010.

845 Qualifying donations (maximum available for surrender as group relief)

Enter the excess qualifying charitable donations and qualifying expenditure on grassroots sports.

Read Part 6 and part 6A of the Corporation Tax Act 2010.

This is subject to section 105 of the Corporation Tax Act 2010.

850 Management expenses (amount)

Enter the amount of management expenses that cannot be deducted in full for the accounting period under section 1219 (Part 16) of the Corporation Tax Act 2009. Do not include excess expenses carried forward from a previous accounting period.

855 Management expenses (maximum available for surrender as group relief)

Enter the management expenses that are available for surrender as group relief for the accounting period. Do not include management expenses:

brought forward from earlier accounting periods
brought forward losses of a company with investment business ceasing to carry on a UK property business that are treated as management expenses of the current period

Read sections 103 and 105 of the Corporation Tax Act 2010 for more information.

Northern Ireland information

Leave this section (boxes 856 to 858) blank.

Overpayments and repayments

Enter the company (or nominee) bank or building society details (boxes 920 to 940) on every return you complete, whether or not you think there may be a repayment.

HMRC can make repayments direct to a bank or building society account but, for security reasons, only the details entered in boxes 920 to 940 from your latest return will be used. Repayment may be made direct to your card if you paid the tax by debit or credit card. Make sure you enter X in box 40 or 45 to alert HMRC that a repayment may be due.

860 Small Repayments

Complete this box if you do not want HMRC to make repayments less than a certain amount. HMRC sets any overpayments you have against any other Corporation Tax liability before repaying them. Where a repayment is due, we will:

automatically repay an overpayment of more than £100
automatically repay an overpayment of £100 or less when you enter bank details in boxes 920 to 940 (this happens even if you’ve entered an amount of less than £100 in box 860)
set any repayment of £100 or less against later accounting periods if you do not enter any bank details in boxes 920 to 940

You can prevent HMRC from making an automatic repayment by entering an amount over £100 in box 860. If your overpayment is over £100 and you enter an amount greater than £100, we will not make any repayment unless it’s more than the limit you’ve chosen. Repayments include tax, payable credits, interest, and late filing penalties or any combination of them.

Complete boxes 900 to 915 instead of box 860 if you want to surrender a tax refund under section 963 of the Corporation Tax Act 2010 to another group company.

Any repayment limit authority provided for previous return periods will not be carried forward. You must renew or change the limit each time you complete a Company Tax Return, even if you’re submitting 2 returns at the same time.

Repayments for the period covered by this return

Enter X in box 40 to alert HMRC that a repayment may be due and enter the relevant figures in boxes 865 to 895.

865 Repayment of Corporation Tax

Enter the figure given in box 605 minus the sum of boxes 570, 575 and 580.

870 Repayment of Income Tax

Enter the figure from box 520.

875 Payable Research and Development Tax Credit

Enter the amount of payable Research and Development tax. This cannot exceed the figure you entered in box L180 on the supplementary page CT600L Research and Development. Your computations should include a detailed calculation of this figure.

880 Payable research and development expenditure credit

Enter the amount of payable research and development expenditure credit calculated under step 7 of section 104N(2) of the Corporation Tax Act 2009. This is the figure you entered in box L125 on the supplementary page CT600L Research and Development. Your computations should include a detailed calculation of this figure.

885 Payable creatives tax credit

Enter the total amount of payable film, television, animation, video games, theatre, orchestra and museums and galleries tax credits, and any audio-visual and video games expenditure credits. The amount must not exceed the figure given in box 570. Your computations should include a detailed calculation of this figure for each production separately.

Read Creative Industry tax reliefs for Corporation Tax for more information.

890 Payable land remediation or life assurance company tax credit

Enter the figure from box 575.

895 Payable capital allowances first-year tax credit

Enter the figure from box 580.

Surrender of tax refund within group

Complete boxes 900 to 915 if the company is surrendering a tax refund under section 963 of the Corporation Tax Act 2010. Check that you’ve entered X in box 40 to alert HMRC that a repayment may be due.

Read Company Taxation Manual CTM92440: Repayment — intra-group surrender for more information about surrenders of tax refunds.

900 This amount is to be surrendered

Enter the amount being surrendered by the company (include surrenders under regulation 9 of the Instalment Payments Regulations 1998).

905 Joint notice is attached

Enter X if the joint notice is attached. For a surrender under regulation 9 of the Instalment Payments Regulations 1998 you should supply a schedule of the amounts and dates of each instalment surrendered.

910 Joint notice will follow

Enter X if the joint notice will follow.

915 Stop repayment of this amount until we send you the Notice

If you’ve not yet sent the notice, enter the amount of repayment you want to stop until you send it.

Bank details (for person to whom the repayment is to be made)

The quickest and safest method of repayment is a direct transfer from HMRC to your nominated bank or building society account. If you’re submitting more than one return at the same time, you must enter the account details on each return. It’s best to do this whether or not you think a repayment is due.

You must provide the account details every time you complete a return form.

920 Name of bank or building society

Enter the name of the bank or building society of the person the repayment will go to.

925 Branch sort code

Enter the 6-digit branch sort code of the person the repayment will go to.

930 Account number

Enter the account number of the person the repayment will go to.

935 Name of account

Enter the name of the account of the person the repayment will go to.

940 Building society reference

If applicable, enter the building society reference of the person the repayment will go to.

Payments to a person other than the company

If the return is submitted after 31 March 2024 and the repayment relates to an entry in Box 875 or Box 880, HMRC will no longer make payment to a nominee unless either:

the nominee is a connected party
exceptional circumstances apply which make it impracticable or inconvenient to make payment direct to the company
the claim to payable tax credits was originally made before 1 April 2024 in a previous return or amendment to the return for the same accounting period, whether or not these amounts are amended in the present return
the nominee is the assignee of a statutory or equitable assignment of the payment which was made before, or made to carry out an agreement made before, 22 November 2023

If none of these conditions applies, you should not complete this section and provide the company’s own payment details. Read the Corporate Intangibles Research and Development Manual CIRD81805: R&D tax relief: conditions to be satisfied: restriction of nominations and assignments for more information.

To nominate someone other than the company to receive a non-R&D credit repayment you must enter their details using boxes 955 to 965. You must also authorise the nomination by completing boxes 945, 950 and 970 every time you submit a Company Tax Return form:

945: enter your status, for example company secretary or authorised agent
950: enter the name of your company
955: enter the name of the nominated person
960: enter the address of the nominated person
965: enter your reference for the nominated person
970: enter your name

If you authorise someone else to receive a repayment you must provide their bank or building society account details.

Declaration

The return must include a declaration.

975 Name

Enter the name of the person making the declaration.

980 Date

Enter the date the declaration is made.

985 Status

Enter the status of the person making the declaration.

For more information, read S1(4) of the Energy (Oil and Gas) Profits Levy Act 2022 and S1(5) of the Electricity Generator Levy draft finance bill.

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The Company Tax Return guide

About this guide

How to complete your return

Company information

1 Company name

2 Company registration number

3 Tax Reference

4 Type of company

Unit trust or open-ended investment company

Close investment-holding company

Company in liquidation which is chargeable at the main rate following the first period after liquidation

Qualifying Asset Holding Company

Insurance

Members’ club or voluntary association

Property management company

Charity or owned by a charity

Real Estate Investment Trust C: residual company

Real Estate Investment Trust C: tax-exempt company

Northern Ireland

About this return

30 and 35 Period of the return

40 Repayments this period

45 Claim or relief affecting an earlier period

50 Making more than one return now

55 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 small and medium sized enterprise exemption

80, 85 and 90 Accounts and computations

Computations

Supplementary pages

Company tax calculation

Turnover

145 Total turnover from trade

150 Banks, building societies, insurance companies and other financial concerns

Income

155 Trading profits

160 Trading losses brought forward set against trading profits

Accounts are drawn up in a foreign currency

165 Net trading profits

170 and 172 Bank, building society or other interest, and profits from non-trading loan relationships

175 Annual payments not otherwise charged to Corporation Tax and from which Income Tax has not been deducted

180 Non-exempt dividends or distributions from non-UK resident companies

185 Income from which Income Tax has been deducted

190 Income from a property business

195 Non-trading gains on intangible fixed assets

200 Tonnage Tax profits

205 Income not falling under any other heading

Chargeable gains

210 Gross chargeable gains

215 Allowable losses including losses brought forward

220 Net chargeable gains

Profits before other deductions and reliefs

225 Losses brought forward against certain investment income

230 Non-trade deficits on loan relationships (including interest), and derivative contracts (financial instruments) brought forward set against non-trading profits

235 Profits before other deductions and reliefs

Deductions and reliefs

240 Losses on unquoted shares

245 Management expenses

250 UK property business losses for this or previous accounting period

255 Capital allowances for the purpose of management of the business

260 Non-trade deficits for this accounting period from loan relationships and derivative contracts (financial instruments)

263 Carried forward non-trade deficits from loan relationships and derivative contracts (financial instruments)

265 Non-trading losses on intangible fixed assets

275 Trading losses of this or a later accounting period

280 Amounts carried back from later accounting periods

285 Trading losses carried forward and claimed against total profits

290 Non-trade capital allowances

295 Total of deductions and reliefs

300 Profits before qualifying donations and group relief

305 Qualifying donations

310 Group relief

312 Group relief for carried forward losses

315 Profits chargeable to Corporation Tax

320 Ring fence profits included

325 Northern Ireland profits included

326 Number of associated companies in this period