HMRC internal manual

Company Taxation Manual

CTSA: the filing obligation: delivery of return: content

You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.

FA98/SCH18/PARA3 obliges a company to deliver a company tax return of ‘such information, accounts, statements and reports as may reasonably be required by the notice’ that are

  • ‘relevant to the tax liability of the company’ or
  • ‘otherwise relevant to the application of the Corporation Tax Acts to the company’.

Companies must file a copy of their accounts and computations showing how the figures in the return form and the supplementary pages were derived from the figures in the accounts, see  CTM93140 and CTM93180.

In practice the Paragraph 3 notice (form CT603) requires companies to make a return that includes:

  • a properly completed form CT600 (or an approved substitute version of it) and any relevant supplementary return pages,
  • computations showing how they arrived at the entries in the return and supplementary pages from the relevant figures in the accounts,
  • a copy of the full accounts, including the reports of the directors and the auditors, see CTM93180.
  • (insurance companies only) a copy of the regulatory return required by the Financial Services Authority under the Financial Services and Markets Act 2000.