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HMRC internal manual

Company Taxation Manual

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
  CT600I  

CT600J

CT600K

 

 

 

 

  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