Corporation Tax: Restitution Tax (CT600K (2017) version 3)
Use supplementary page CT600K (2017) version 3 if your company is chargeable to Corporation Tax on restitution interest.
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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 HM Revenue and Customs 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.
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