Making Tax Forms Easy: What is a CT600 Used For?

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Keeping up to date with your legal obligations and knowing what has to be submitted to HMRC (and when) can be tricky business, there are a LOT of different forms out there – and each one has specific information required. 

To help make your life easier, we’ve been looking at some of the different forms – what they’re used for, the information you need to fill them in, and when they have to be provided to HMRC.  

Today we’re looking at the CT600, which is part of the Company Tax Return and relates to Corporation Tax. 

As with most of the forms these days, the CT600 is generally filled in and filed online using the HMRC website. The paper version is still available, but it is not widely used – unless you have what HMRC call a ‘reasonable excuse’ or if you want to file in Welsh. If you do file your CT600 using the paper form, you also have to provide a completed form WT1 which explains why you’ve made use of the paper copy. 

Who Needs to Know About Corporation Tax? 

Corporation Tax is a legal obligation that requires: 

  • Limited Companies 
  • Any foreign companies with a UK branch / office 
  • Clubs, Co-operatives, or Unincorporated associations (such as Community Groups) 

To pay tax on their profits from doing business. Unlike some areas of taxation, you don’t actually get a bill for Corporation Tax – you are expected to work out, report, and pay your taxes, this can either be done directly yourself, by a nominated individual in the business, or through an agent (such as your accountant). 

The companies or clubs involved have to keep accounting records and prepare their Company Tax Return in order to work out how much Corporation Tax they must pay. 

This payment then has to be made (or a nothing to pay report submitted) by an individual deadline (this isn’t like Self-Assessment where there is one deadline for everyone, it will depend on your own accounting period) – this deadline is usually 9 months and 1 day after the end of your accounting period. 

Then the Company Tax Return must be filed within 12 months after the end of the accounting period (this is normally the same 12-month period that is covered by the annual accounts). 

What Does the CT600 Cover? 

As part of the Company Tax Return, there is a lot of information requested on the form (it’s a fairly substantial document of at least 11 pages after all). 

In order to completely and correctly fill it in, you’ll need to have a significant amount of information on hand, including: 

  • Company name 
  • Company registration number 
  • Tax reference 
  • What type of company it is 
  • The start and end date of the return period 
  • Whether you have a repayment due 
  • If a claim or relief is affecting an earlier period 
  • If you’re using any estimated figures 
  • Notice of any disclosable avoidance schemes 
  • Adjustments or exemptions 

And that’s just to get started. You will need to attach the accounts and computations and then determine if you need any supplementary pages. Once you’ve done this, you can start to fill out the form with your turnover details, income, deductions / reliefs, and tax calculations.  

What Extra Pages are Available for CT600? 

In order to provide all your details correctly, you might need to fill in additional pages, which include: 

CT600A – Loans and arrangements to participators by close companies 
CT600B – Controlled foreign companies, foreign permanent establishment exemptions, hybrid and other mismatches 
CT600C – Group and consortium 
CT600D – Insurance 
CT600E – Charities and Community Amateur Sports Clubs (CASCs) 
CT600F – Tonnage tax 
CT600G – Northern Ireland 
CT600H – Cross-border royalties 
CT600I – Supplementary charge in respect of ring fence trades 
CT600J – Disclosure of tax avoidance schemes 
CT600K – Restitution tax 
CT600L – Research and Development (R&D) 
CT600M – Freeports 

 Let Us Help You Handle Your CT600 and Corporation Tax 

There is a lot to handle when it comes to putting together your Corporation Tax and all the accounts involved with a Limited Company and getting it wrong can result in penalties and fees. 

If you’re not entirely sure if you’re handling your Corporation Tax properly or are looking for a bit of advice on getting your forms in on time, we’re here to help – our experts have years and years of qualified experience, and we can help you make the most of your time, resources, and ensure that you’re fully compliant in the simplest way possible. 

Get in touch today, and let’s have a chat! 

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