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HMRC internal manual

Company Taxation Manual

CTSA: the filing obligation: prescribed form of CT200 (CTPF periods)

A return must include a properly completed form CT200 or an approved substitute version of it. A non-approved format is unacceptable.

Substitute versions must be approved by Head Office (see CTM93160).

Form CT200 is set out in ten sections. Only the sections that are relevant to the company need be completed. Section 1 has to be completed in every case. Completion of Sections 9 and 10 is voluntary.

COTAX no longer sends out the CT200 return form or guidance notes to companies:

  • with an agent acting,


  • that the COTAX record shows use an approved substitute form.

Section 1 of the form includes a declaration by the person making the return to the effect that the return is to the best of his or her knowledge correct and complete. The declaration must contain a signature. Who can sign a return on behalf of a company is at CTM93170.