Corporation Tax: Restitution Tax (CT600K (2017) version 3)

Tell HMRC if your company is chargeable to Corporation Tax on restitution interest.


Corporation Tax: Restitution Tax (CT600K (2017) version 3)

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Use these supplementary pages if the company is chargeable to Corporation Tax on restitution interest and has restitution interest that is not exempt from the restitution tax charge.

Restitution interest means profits for which Conditions A to C below are met.

Condition A - is that the profits are interest paid or payable by the Commissioners of HMRC for a claim by the company for restitution with regard to either of the following matters (or alleged matters), the payment of an amount to the Commissioners under a mistake of law relating to a taxation matter, the unlawful collection by the Commissioners of an amount in respect of taxation.

Condition B - is that a court has made a final determination that the Commissioners are liable to pay the interest or the Commissioners and the company, have in final settlement of the claim, entered into an agreement under which the company is entitled to be paid, or is to retain, the interest.

Condition C - is that the interest determined to be due, or agreed upon, is not limited to simple interest at a statutory rate.

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

Find out more about who must submit an online Company Tax Return.

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 10 April 2017
Last updated 3 May 2018 + show all updates
  1. A Welsh translation of the form has been added
  2. First published.