Form

Corporation Tax: Freeports (CT600M (2022) version 3)

Use this page if your company claims enhanced structures and buildings allowances or enhanced capital allowances for plant and machinery, for qualifying expenditure relating to a Freeport tax site.

Documents

CT600M (2022) version 3

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

Use this form if you claim enhanced structures and buildings allowances or enhanced capital allowances (ECA) for plant and machinery, for qualifying expenditure relating to a Freeport tax site.

Use form CT600 (2023) Version 3 to file a Company Tax Return for accounting periods starting on or after 1 April 2015.

Use the Spring Budget 2023 — overview of tax legislation and rates (OOTLAR) for an overview of the main Budget changes affecting Corporation Tax.

Use the CT600M guidance to help you complete the CT600M supplementary page form.

Published 1 April 2022
Last updated 29 August 2023 + show all updates
  1. A link to the CT600M guidance has been added.

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

  3. Added translation