CTM93210 - CTSA: The filing obligation: Computations
The notice to deliver a Company Tax Return, form CT603 requires the company to provide 'computations showing how the figures on the return form and any supplementary pages have been calculated from the relevant figures in the accounts'.
The computations must be sufficient to link the accounts to the figures on the return form and any supplementary pages.
Computations may include a detailed trading and profit and loss account, together with any other analyses or explanations needed for that purpose.
If computations are not submitted, the company must explain why.
For guidance on the self-assessment that must be included in a Company Tax Return, see CTM93110.