CTSA: the filing obligation: prescribed form of CT600
A return must include a properly completed form CT600 or an approved substitute version of it. A non-approved format is unacceptable.
HMRC, Substitute Forms Approval (CDIO) must approve substitute versions, see CTM93160.
Companies and agents who need the official form or relevant supplementary pages can obtain them from the GOV.UK website or from the order line, Tel. 0300 200 3411 (Monday-Friday 08:00-20:00)
The form CT600 contains specific sections and there are also supplementary return pages that certain companies may need to complete.
There are ten different supplementaryreturn pages. Companies need to obtain and complete the following supplementary pages if they:
|CT600A||Are close and have made loans or advance arrangements to confer benefits during the return period to participators or associates of participators, who did not repay thoses loans or advances during the return period|
|CT600B||Held an interest of 25% in a foreign company controlled from the UK at any time in the accounting period.|
|CT600C||Are claiming or surrendering relief under the group or consortium relief provisions|
|CT600D||Are involved in Overseas Life Assurance Business|
|CT600E||Are a charity or Community Amateur Sports Club (CASC) that claims exemption from tax on all or any part of its income and gains|
|CT600F||Operate ships and are party to a Tonnage Tax election|
|CT600H||Make cross-border royalty payments|
|Carry on a ring fence trade (usually oil extraction or exploitation of rights in the UK or UK Continental Shelf)|
Are party to any notifiable arrangements under FA2004/S308-310 set up to avoid tax
Are chargeable to CT on restitution interest