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HMRC internal manual

Company Taxation Manual

CTSA: the filing obligation: delivery of return: content

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’,


  • ‘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).