Corporation Tax: return of Income Tax on company payments (CT61)

Use form CT61 to claim return of Income Tax, interest, alternative finance payments, manufactured payments from abroad and tax on relevant distributions.


CT61 Notes (2010)


If your company or organisation pays interest, royalties, alternative finance payments, manufactured payments, relevant distributions or any similar recurring payment, you must generally make these payments after deducting Income Tax at the basic rate - currently 20%. You need to tell HMRC about these payments and pay the Income Tax that you’ve collected. Use form CT61 to do this unless your company or organisation is a limited liability partnership (LLP).

Email HMRC to ask for this form in Welsh (Cymraeg).

Request form CT61

You can’t download form CT61 but you can request it online.

Request form CT61

Agent request form CT61

If you are an LLP you must send a letter and clearly state that you are a LLP and quote your Unique Taxpayer reference with details of the payment made and the tax deducted to:

Self Assessment
HM Revenue and Customs

Technical guidance on when to use form CT61
Use this guidance to understand when to complete form CT61.

Corporation Tax
Guidance relating to all aspects of Corporation Tax.

Published 1 April 2013
Last updated 6 April 2017 + show all updates
  1. The address for limited liability partnerships has been updated.

  2. Additional phone numbers added.

  3. First published.