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Corporation Tax: close company loans and arrangements to confer benefits on participators (CT600A)

Use supplementary pages CT600A if a company is 'close' and has made a loan which has not been repaid within the period.

From:
HM Revenue & Customs
Published
7 April 2015
Last updated
6 April 2026 — See all updates

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CT600A: close company loans and arrangements to confer benefits on participators

PDF, 337 KB, 3 pages

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Details

Before you download the form and send it in the post, check when you need to send an online Company Tax Return.

Use these supplementary pages if a company is ‘close’ (a close company is a company controlled by 5 or fewer participants) and made a loan which has not been repaid within the period.

Use form CT600 to file a Company Tax Return by post if you cannot file it online.

Read the Autumn Statement 2025 — overview of tax legislation and rates (OOTLAR) for an overview of the main Budget changes affecting Corporation Tax.

Use the CT600A guidance to help you complete the CT600A supplementary page form.

Updates to this page

Published 7 April 2015
Last updated 6 April 2026 show all updates

  1. The 'Corporation Tax: close company loans and arrangements to confer benefits on participators (CT600A (2015) Version 3)' document has been updated.

  2. Link to the form CT600 and Autumn Statement has been updated.

  3. A link to the CT600A guidance has been added.

  4. The related forms and guidance have been updated for 2023.

  5. The related forms and guidance have been updated for 2022.

  6. The related forms and guidance section has been updated with dates for 2020.

  7. The 'Related forms and guidance' section has been updated with dates for 2019.

  8. A Welsh version of form CT600A (2015) Version 3 has been added.

  9. First published.

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