RPDT30300 - Admimistration of RPDT: reporting of RPDT liabilities

The reporting of a company’s RPDT liability is done through its CT return.

FA98/SCH18/PARA7A (as inserted by FA22/SCH8/PARA2(3)) lists the information an RP developer must include in their CT return in respect of RPDT for a given accounting period:

• its RPD profits
• its adjusted trading profits or losses
• the amount of any attributable profits or losses from joint ventures
• any allowable RPDT loss relief
• any allowable RPDT group relief
• any allowable RPDT group relief carried-forward
• the allowance allocated to it

RPDT01100 contains a general introduction to RPDT and a list of abbreviations used.