Corporation Tax: cross-border royalties (CT600H (2015) Version 3)

Use if a UK company made cross-border royalty payments after 1 October 2002.



Use these supplementary pages if the company is a UK company and made cross-border royalty payments after 1 October 2002, and reasonably believed that the recipient of the royalties would be entitled to treaty relief on any tax deducted.

Check if you need to submit this form online before downloading and sending it in the post.

Corporation Tax: Company Tax Return (CT600 (2018) Version 3)
Use form CT600 (2018) Version 3 to file a Company Tax Return for accounting periods starting on or after 1 April 2015.

How to complete a Company Tax Return
Use the CT600 Guide (2018) Version 3 to help you complete form CT600 (2018) Company Tax Return.

Corporation Tax: Budget changes (CT600 Budget Insert)
Use CT600 Budget Insert for an overview of the main Budget changes affecting Corporation Tax.

Published 7 April 2015
Last updated 16 May 2018 + show all updates
  1. Welsh language version has been added to the page.
  2. First published.