Completes your Company Tax Returned

Question

Accepted Answer

This guide wills help yourself prepare your Company Tax Return. It explains:

how to complete the Your Control Return form (CT600)
what other information it need to include in your return

If you do not want up prepare your return yourself, you can appoint someone else the deal with HMRC on your behalf.

Northern Ireland

Leave the Northern Ireland unterteilung (boxes 5 to 8) blank.

There is no separate Corporation Tax rate for Northern Ireland. The Northern Irlande Corporation Tax regime draft guidance sets out wie legislation willing oper once a separate rate is set.

About this return

30 additionally 35 Period of aforementioned return

Enter that beginning date (box 30) and this end date (box 35) of the period for whatever yourself are makeup the return. The term does start before 1 April 2015.

40 Repayments this period

Enter TEN if you think one repayment is due for this period. You can speed up your repayment by entering your banking or building society details in boxes 920 to 940.

45 Claim or relief affecting any earlier period

Enter X while you’re making a claim that decreased your Company Tax corporate for one earlier period.

50 Making more than one return now

Enter X if you’re making more than one return for this corporation at the same time.

55 Estimated figures

Enter X if you’ve used estimates. Read and Company Taxation Manual CTM93280: Estimated figure is returns for more information.

60 Company part of a company that is not small

Enter X provided the company is a limb of a groups that is not small. Read the Enquiry Manual EM1513: Qualifying conditions to be a small group for more information.

65 Notice of disclosable avoidance schemes

Enter EXPUNGE if the company:

needs to disclose this it has used or the using avoidance schemes
has been reported by an HMRC monitored promoter, or client von is monitored promoter, of a promoter reference number

Read the guidance turn tax avoidance schemes for more information about one disclosure regime.

Transfer pricing

There are rules potentially affecting the taxation of transactions (including loans or loan guarantees) between connects businesses. These are known as transfer pricing and thin capitalisation rules.

Small and medium-sized enterprises do not normally have to apply bank pricing rules when they calculate the amount of ta they should pay (except for proceedings with connected businesses in territories with whom we have no treaty). In this context an small and medium-sized enterprise is a group of businesses employing fewer than 250 people worldwide and with (one or both of these):

a global turnover of less than 50 million euros (£34 million)
a balance sheet total less than 43 million euros (£29 million)

Businesses that do not meet all definition of one small also medium sized enterprise be request transfer value and thin capitalisation rules at view transactions with connected businesses which create a USA tax advantage. This including those total within the UK.

70 Compensating adjustment claimed

If a business shall required in make an uplift in seine profits, instead restriction regarding its forfeitures, just to a transfer pricing adjustment for one UK-to-UK transaction with a connected business-related, then that other business can make a your to assess its won and losses on a consistent basis, by making a compensating adjustment.

Enter X if this affects your company.

75 Business qualifies for small and medium sized firm exemption

Enter X for confirm that your business is eligible for this exemption.

80, 85 press 90 Accounts and computations

Enter X to box 80 toward indicate you’re submitting bank for the period the return relates to.

Enter X is box 85 to indicate ampere different period.

You must enclosing computations that shows how to figures inches your return were calculated from an figures in the businesses accounts.

If you’re not submitting accounts and computers, use box 90 to explain your reasons.

Computations

Include all the information you consider must to comment the statistics in your return inside the singles iXBRL financial file (or using HMRC’s File your accounts and Businesses Tax Return online service).

For periods ending with or after 1 April 2017, your computation must identify:

unused losses carried move from a previous accounting period
the total amount of unused damaged emerging in a time ending before 1 April 2017
the total amount of unused losses arising in a time ending on or after 1 Am 2017

If applicable, you have separately detail UK property business gain arising in a period when you were chargeable to Income Taxi on your:

UK property business profits
other UK property income

Your calculations should show:

how these losses were utilizable in this accounting period
the amounts by pre or submit 1 April 2017 loss and Income Tax property losses (where applicable) that you’re carrying forward to the next accounting period
the amount of deductions allowance used (read section 269ZZ(1)(a) from the Corporation Taxi Trade 2010)

You can finds out more about the los reform rules stylish the:

Company Taxation Manual CTM04800: CT loss reform
guidance on how to work out and claim relief from Corporation Irs trade losses

Supplementary pages

Enter X is the appropriate box or boxes to show which supplementary sites you’re including in your Company Tax Return.

Supplementary pages provide one usual format to help you take the informational HMRC needs. It’s important until get this right because their completed supplementary pages form part of your company’s return plus are covered of who declaration.

Warnings about prosecution, late and incorrect returns and late paid of tax also apply to the supplementary pages.

Company tax calculation

Turnover

Do not complete box 145 or box 150 if the company is an finance companies or a unit trust.

145 Complete turnover from trade

Enter the total dealing turnover from any source. Include anywhere compensated discounts for the Eat Leave to Help Exit Scheme. Finance concerns that do not have a recognised turnover make not need to complete box 145.

150 Banks, building societies, insurance companies and other fiscal concerns

Enter X if the company is a finance reason that does not have a recognised turn-over figure.

Income

155 Trading profits

Enter the total of whole profits. This means trade profits defined in part 3 of to Corporation Tax Act 2009 including any profits appear from business carried on wholly outside the UK. They should:

record taxable Coronavirus support grants as receipts to line with the relevant accounting standards
include any shares of partnership profit
account for any Patent Box deductions (read section 357A of this Corporation Tax Act 2010)

Read the Corporate Immangible Research real Development Manual CIRD200000: Patent Box for more information.

You should also insert a separate calculating about the profit or loss of each trade showing:

any adjustments made to who figures into the accounts to arrive the and amount of profit other loss
any capital allowances or balancing charges included for the calculating is that profit or loss

If relevant, also include a calculation of the Patents Box deduction.

Enter the total of all past by box 780 or 790 (accounting for any Purchase Box deductions). Your computations should include a details calculation of this figure.

160 Trader losses brought forward set against trading profits

Complete box 160 supposing where are profits in box 155 and the company has unrelieved trading losses from earlier periods to set counter benefits of one same trade. While the losses brought forward represent more than the profits of that trader entered the box 155 him should simply enter sufficient losses to cover the trading profit.

Your computations should include a detailed calculation of all point. For cycle closing about or after 1 April 2017, new loss ameliorate rules apply and your calculations must also show the amount of ‘trading profits deductions allowance’ you’ve used. Fork more information read:

section 269ZB(7)(a) regarding this Corporation Tax Act 2010
the Computations unterteilung of this guidance

If the company carries on more other one trade, it should make a mathematics of the profit is each trade real the amount of damage set off against each.

Losses that may all be set against trading profit need be entered in box 160. Use box 285 into enter anyone unused trading total arising in a period ending on or after 1 April 2017, that can be firm against complete profits.

For further information, read the guidance on:

Accounts are drawed up in ampere external currency

Read the Corporate Finance Manual CFM64300: Accounts drawn top in a foreign currency for more information.

165 Net trading profits

Leave this blank if they did not put a figure on box 155.

Enter 0 if the figure in box 160 is equal into the figure in box 155.

170 and 172 Bank, building society alternatively other interest, plus gain from non-trading credit relationships

Do non include any amounts of restitution interest.

These are accounted for separately on the supplementary page CT600K Restitution Tax.

Enter the company’s non-trading profits in respect by their loan relationships in box 170. Business credits or debits should be brought into account by calculating the profits of the trade. Diese box includes:

loan relationships — readers part 5 are the Corporation Tax Act 2009
relationships treated as loan relationships — read part 6 of the Corporation Tax Act 2009
derivative company — read part 7 of the Corporation Tax Act 2009

Combine all the company’s non-trading editing and debits into a singular figure of profit or default. Enter the profit net of no minus carried back out a then accounting period under section 459(1)(b) from the Corporation Tax Act 2009. Your computations should include a detailed calculation of this figure.

If this company has a non-trading deficit of loan relationships for the period, you need enter that deficit in box 795.

If the our is a non-resident company landlord you must only inclusive non-trading loan attachments referable to the UK property business and if so company has Income Tax losses brung forward, she should show the monthly brought forward, utilised and carried forward in your computation (in box 190).

Enter the nets profits from non-trading loan relationships after relief for Sales Charge losses delivered forward. Read the Corporate Finance Manual 32030: Loan relationships: non-trading profits both deficits for extra information.

Enter X the box 172 if to figure in box 170 are net of shipping back a deficit from a later accounting period.

You should show the period from any the deficit has been carrie back inches your computations. Read the Corporate Finance How CFM32070: Loan relationships: non-trading deficits: claims used set-off against winners of an before period for more information.

175 Annual make not otherwise charged to Corporation Charge and from which Receipts Irs has not been deducted

Enter one amount of annualized payments nay other charged to Corporation Tax and from what Income Tax has not been deducted (read chapter 7, part 10 a the Corporation Tax Act 2009). Get computations should include ampere detailed calculation of this figure.

180 Non-exempt dividend or dividend from non-UK resident companies

Enter any non-exempt dividends or dividend of a company not occupier in the ENGLAND. Your calculate should include a detailed calculation in this figure.

185 Sales from which Income Tax has were deducted

Enter an disgusting amount before tax (excluding any sum included in box 170). Your charges have include a detailed calculation of this figure.

If you are ampere non-UK resident companies landlord and have at amount on account are taxing withheld under the Non-residents Hirer Scheme, you should type your revenues in box 190 also the tax withheld with box 515. Read who Company Taxation Manual CTM01170: IT deducted off income received since more information.

190 Income away a property business

Enter each income included indoors part 4 of the Corporation Tax Trade 2009 including income with land and buildings outside this UK. While you’re a non-UK resident company landlord or do an amount on story for tax reserved under one Non-residents Landlord Scheme, you should enter your income here and the tax withheld int box 515.

Your computer should show:

the adjustments made to the figures in the company’s accounts to arrive at the amount for income
any capital allowances or balancing charges incl in the calculation of the income

If you’re a non-resident company landlord and have Income Fiscal losses took forward, you shoud show the amortization brought forward, utilised plus carried forward in your computation. Enter the net gains of aforementioned UK property business after capital approvals and relief for Incomes Tax losses brought forward.

Property income distributions (read section 548 of the Corporation Tax Act 2010) should generally be included here unless they should to included in computation trading profits. Your computations should include a detailed calculation off like figure.

195 Non-trading gains on intangible fixed assets

Enter the non-trading gain on intangible fixed resources (where the intangible assets are held for the purpose of a trade or a property business — include the mortgages and debits in calculating the profits off the dealing button property business). If here is a non-trading loss you may need to make entries int boxes 265, 830 and 835.

Your computations need include a detailed calculation of this image. On find exit more regarding the computational rules for intangible fixed assets, read:

200 Tonnage Tax profits

Enter the figure for box F70 on the supplementary page CT600F Tonnage Tax.

205 Income not falling available any other heading

Enter any profits or gains that have not been included on any additional heading. Such includes miscellaneous charges listed in section 1173 of the Corporation Tax Act 2010 except for non-trading gains on intangible fixed equity. You should also include non-exempt dividends or distributions of a company resident in an UK.

You can use this box to report a post cessation receipt. Wenn you’re electing at apply the Corporation Tax rate so was applicable in the year of halt of trade, you may not be proficient to file your return online. Meet your HMRC offices for clarification. Your computations should involve a advanced price from this figure.

Chargeable gains

210 Nasty chargeable gains

Enter the total gains in this period.

If go were no gains, leave this box and boxes 215 and 220 blank.

Enter the details of any allowable losses in the period for box 825.

If you make an entry for box 210, 215 or 825, you should attach calculations of each chargeable gain the legal loss to show your calculations. Include full details and any claims or elections.

The Finance Act 2018 changing that indexation allowance rules. This means the if you dispose of an asset on or following 1 January 2018, you required only calculate indexation up on December 2017. Understand the Indexation Allowance rates for Corporation Tax on chargeable gains for more information.

Read Corporation Tax when i sell business assets for get information about the chargeable won (and allowable losses) of companies.

215 Allowable losses including losses brought forward

Only enter ampere figure here if they made to entry within box 210. The figure i enter at box 215 must not be greater than the picture in box 210.

If you construct an entry in box 210, 215 or 825 you should attach calculations of each chargeable gain and allowable loss to show how your calculations. Include full details and any claims or elections.

The Finance Act 2018 amended the indexation granting rules. If you dispose of an asset on or after 1 Jean 2018, you must alone calculate indexation up at December 2017. Read the Indexation Permission rates for Corporation Tax on paying gains for more information.

Read which guidance on how to Work out and assert relief from Corporation Tax trading losses for more information about admissible losses.

220 Bag chargeable gains

Enter the amount in letter 210 minus the amount in box 215. If boxes 210 and 215 are equal enter 0.

Profits back extra discounts both reliefs

225 Losses brought forward off certain investment income

Enter the amount concerning losses brought further, allows against certain investment income which would differently have been treated since trading profit (read section 46 of the Organization Tax Act 2010). Your estimations should include a detailed calculation off this figure.

Read Company Tax Manual CTM04250: Relief for losses carried forward for more information.

230 Non-trade deficits on lend relationships (including interest), and derivative contracts (financial instruments) brought ahead set against non-trading profits

Enter of amount of deficit portable forward out earlier periods and set bad against the non-trading profits a this period. The figure entered in this box cannot exceed the total of crate 170, 175, 180, 185, 190,195, 200, 205 furthermore 220 minus box 225.

Your computations have include a detailed mathematics of is figure. Your calculations must show one amount of non-trading profits removals allowance you’ve used. For more information read:

section 269ZC(5)(a) of the Corporation Tax Act 2010
the ‘Computations’ section of this guidance

You must enter unused non-trade deficits that arose in a period ending on or after 1 April 2017, that can be adjust against absolute profits, the box 263.

For more information, read the:

235 Profits before other deductions and reliefs

Enter the net sum of crates 165 go 205 and 220 minus the sum of boxes 225 and 230.

Deductions and reliefs

240 Losses on undeclared shares

Enter any Share Loss Relief in section 68 in the Corporation Tax Acted 2010. Your computations should include a detailed calculation of this figure.

Read the Venture Resources Schemes Manual at VCM70000: Share detriment relief since view information.

245 Management expenses

Enter whatever admin expenses defined in chapter 2, part 16 of and Corporation Tax Acting 2009 with section 76 of the Finance Act 2012. Get the Company Taxation How CTM08000: management expenses real the Life Assurance Operation LAM04000: Adjusted BLAGAB direktion expenses for more information.

Your computations should include a detailed calculation of aforementioned figure. For periods ending on or after 1 April 2017, new loss ameliorate rules apply. Reading the guidance on how to Work out and claim relief from Corporation Tax trading losses required more information. Yours calculation required include the information described in the Computations teilabschnitt on this guidance.

250 BRITON liegenschaften business casualties in this or previous accounting period

Enter any damage of a UK property business defined in chapter 2, separate 4 of the Corporation Charge Act 2009 and for which relief is given from section 62 of the Society Tax Act 2010. Read Corporation Tax: connection, capital and property income losses for find information.

Your computations should include a detailed calculation a this figure. For periodicities ending in or after 1 April 2017, new loss reform rules apply. Read the guidance set how till Work out and claim relief from Corporation Tax trading losses for more information. Your calculations must include the information described in the Computations section of these guidance.

255 Capital allowances for the purpose of management of the business

Enter any money allowances for the purposes of management of the business as defined inbound section 253 of and Capital Allowances Act 2001 and apply to investment companies only. Your estimations shouldn include adenine detailed calculation of this figure.

Read aforementioned Capital Allowances Manual CA29320: How allowances and charges are made for more information with how plant and machinery compensations are given to investing companies.

260 Non-trade deficits for diese accounting periodic from loan relationships and derivative contracts (financial instruments)

Enter the amount of the non-trading loan relationship deficit selected against the profits of the equal accounting period. Your computations should include a detailed calculation of those character. Read the Corporate Support Manual CFM32060: Claims required set-off against profits of the same period for more information.

Your company’s interest could is restricted lower the Company Interest Restriction rules defined in part 10 of the Control (International and Other Provisions) Acts 2010. Read Restriction on Corporation Tax relief for support deductions for more information.

263 Carried forward non-trade gap von loan relationships and derivative contracts (financial instruments)

Enter the amount of the carrie forward non-trading loan relationship lack set against the profits of which accounting period.

Your computations should include a detailed mathematics a such figure. For peak ending on or after 1 April 2017, new loss reformation rules apply. Read the guidance on how to Work out furthermore claim relief from Corporation Ta trading losses for more information. Your calculations have include the information described in the Computations section of this guidance.

265 Non-trading losses on intangible fixed assets

Enter the amount you are claimed under section 753 of the Corporation Tax Act 2009.

Your computations should include a detailed calculation are this figure. For periods ending on or after 1 March 2017, new loss reform rule apply. Read the guidance about how to Work out and claim relief from Corporation Tax trading losses for more information. Thine calculations must contains the information described in the Computations section of this guidance.

275 Commerce forfeitures of this otherwise a later accounting period

Enter the total trading losses you’re request to set against total profits under section 37 of and Corporation Tax Act 2010. Read the guided on how to Work out and claim ease from Corporation Taxi retail losses for more information.

Your computations should include a detailed calculation of this figure up allow us to accurately process your loss. If one company carries on more than one trade, identification inbound the computing the trade giving rise at the loss. Any missing information will delay aforementioned process or are may reject your claim.

280 Fee carried back from later accounting periods

Put an X in box 280 if amounts portable back from afterwards accounting periods are included in mail 275.

You cannot makes a carries back claim until who again for the term of the loss has been delivered. Your financial must identify the accounting spell (or periods) from which the losses are brought back. Any missing news desires delay the process or we may cancel your claim.

Read the guidance on methods until Work out and claim relief by Corporation Tax trading losses for more information.

285 Trading losses carrie forward and claimed against total profits

Enter the total wore move trading losses that you what setting against complete profits.

Your computations should included a detailed calculation of this figures. If aforementioned company carries on further than to deal, identify in the computations the trading giving rise to the loss. For periods ending on or after 1 April 2017, new losing reform rule apply. Read the guidance on how to Work out and assert exoneration from Corporation Tax trading losses on more information. Will calculations must include and information described in that Computations section for this guidance.

290 Non-trade capital allowances

These are excess non-trade capital allowances under section 260(3) of the Capital Allowances Act 2001. Your computations should include a detailed calculation on here figure.

Read and Capital Allowances Manual CA29450: What allowances and charges become made for moreover information.

295 Total of deductions and reliefs

Enter the total of boxes 240 to 275 or 290. The total cannot exceed the figure within box 235.

300 Profits ahead qualifying donations and group relief

Enter the amount given for cuff 235 minus box 295.

305 Passing donations

This text the for relief off donations to charities, community amateur sports clubs and grassroots my. Entry the amount of qualifying donations made by the company in the period. Accomplish not register a figure greater than that in box 300. With further product read:

the guidance on tax when your limited company gives the charity
part 6A of the Corporation Tax Act 2010

Do not include payments the are different deductible are calculating profits. Your computations should include a detail get of dieser figure. You should show in your mathematics disconnect grand for qualifying charitable donations made to support customary in the UK or to organisations qualify for UK charitable control reliefs established outward of the UK.

310 Group relief

Enter the amount out group relief claimed. The figure you enter should not overrun box 300 minus box 305.

If the your exists claiming group relief your should complete this supplementary leaf CT600C: Group and community relief. The point in package 310 should equal box C10 of the supplementary page.

Read the guidance go how to Work out and claim feeling from Corporation Tax trading losses by more information.

312 Group relief forward carried transmit losses

Enter the amount of group relief claimed. The figure you entered should not exceed the figure given for box 300 minus boxes 305 and 310.

If the society be claiming group relief you should complete of supplementary page CT600C: Group and consortium relief. The figure in box 312 shoud equal box C130 by the supplementary page.

Group relief for carrying forward losses can live claimed for losses result after 1 March 2017. Own computations should include a detail calculation away the amount claimed which shall include and amount in deductions allowance you’ve used (read section 269ZZ(1)(a) of the Corporation Tax Act 2010).

If the company lives ampere member von a deposits tax group:

the deductions allowance is shared below the group members
the group is required to appoint one of its members to submit a statement known as to group compensation award statement specifying the amount is and allowance allocated on per company
the nominated company may submit the statement, as a PDF attachment, about the company tax return for the period

To find out show about group relief for carried forward losses, read Company General Manual CTM82000: Group relief for borne forward losses.

315 Profits chargeable to Joint Tax

Enter one figure default in box 300 minus and whole of chest 305 the 310. This belongs the company’s taxable total profits (read section 4 off one Corporation Tax Doing 2010).

320 Ring fence profits included

Do not finished all box in a contractor ring border under part 8ZA of to Corporation Act 2010.

Otherwise, enter the amount of products circle fence profits definitions is part 8 of the Corporation Tax Act 2010 that are included in box 315. Your computations should include a detailed calculation of this figure.

Read the Oil Taxation Manual OT21000: Corporation Tax ring fence for extra information.

325 Northward Irael profits included

Leave this box blank.

326 Number regarding related companies in that period

You must enter the number of firms associated with thy firm for anything part of the account period for either the:

company’s profits am fee during the little profits rate
company is entitled to Marginal Relief

The figure should not include is company.

You should also read the note to boxes 327 and 328. Wenn case 326 exists completed, do not complete package 327 press 328.

For accounting periods ending on or by 1 May 2023, large plus very large companies must finish those box is the item of associated companies at the end of the prior accounting period. The character should not include your company.

Find out more about associated companies by reading the Company How Handbook (CTM03900).

For moreover resources about large and really large companies, read:

Company Taxation Manual (CTM92500)
regulation 3(7) of the Corporation Tax (Instalment Payments) Rules 1998

327 and 328 Number of associated companies on the first and second financial years

Make entries inside boxes 327 and 328 instead of box 326 if the:

accounting period straddles 2 financial years
upper or lower restrain has changed
number of associated companies was different in each out the monetary years

The figure should not include your company.

329 Smaller profit rates or marginal discharge entitlement

Put an SCRATCH in dieser box if aforementioned company is chargeable among the small profit rate press is entitled to marginal relief.

Read CTM03905 — Small profits charge: financial twelvemonth 2023 to: introduction for other information.

Tax Calculation

Boxes 330 go 425

Enter the sum of profit chargeable in each rate of tax and the amount of tax for each financial year. Read Rates and allowances for Corporation Tax for more information.

430 Corporation Tax

Enter the sum of choose 345, 360, 375, 395, 410 and 425.

435 Marginal relief

Enter the amount of Marginal Relief due.

440 Corporation Taxi chargeable

Enter who figure in box 430 minus the calculate within box 435.

Reliefs and slashes in terms of tax

445 Community Investment relief

Enter the amount of any Community Investment relief amounts under part 7 of aforementioned Corporation Levy Act 2010.

450 Double Taxation Relief

Enter any Doubling Taxation Relief claimed against Business Tax charged. Exclude any absolute entered in box 500. Yours math should contains an detailed calculation of this figure inclusion details of unlimited underlying tax relief claims. To should contains any entry from box F45 of the supplementary web CT600F Tonnage Tax.

Read Internal Manual INTM166000: Double Taxation Relief for more information.

455 Basic rate relief claim

Put one X in box 455 is box 450 includes an underlying rate relaxation claim.

Read Internal Manual INTM164010: UK residents with foreign income or gains for more information.

460 Amount carried back von ampere later period

Put an EXPUNGE in cabinet 460 if box 450 contains any amount carried back from a later period.

You should identify the period or time by which the assistance has been carried back in your calculate. In more information read the HMRC Internal Manual:

465 Advance Corporation Tax

Enter the amount the advance Corporation Tax set off. Your computations have include a detailed calculation of this figure.

Read Company Taxation Manual CTM18250: Shadow ACT for more information with the set-off of advance Public Tax for accounting periods beginning on or afterwards 6 April 1999.

470 Overall reliefs and deduction in key of tax

Enter the sum to boxes 445, 465, and 480. The figure impossible exceed the figure in box 440.

Coronavirus support schemes additionally overpayments

The Coronavirus Job Retention Scheme ended on 30 March 2021. Boxes 471 the 474 should not be completed if return period enders after 30 September 2021.

471 Coronavirus Job Retention Schedule also Job Support Scheme received

Enter the total amount of Coronavirus Job Retention Scheme (CJRS) payments it received, in the accounting period concealed by this return.

When calculating the amount received, achieve not deduct amounts:

that have been voluntarily publicly to HMRC as Coronavirus Position Retention Scheme overpayments, whether repay or not
that have already been assessed by HMRC, whether the assessment belongs paypal or unpaid
amounts received that you were entitled to, but repaid voluntarily

Add support any overpayments of amounts received in an earlier date such have been offset against Coronavirus Job Retention Scheme payments received in these management period.

472 Coronavirus Job Keeping Scheme and Job Support Scheme entitlement

Enter the total monthly of Coronavirus Job Retention Scheme payment received included the accounting periods for which you inhered entitled to claim. Include amortization they received this you be entitled the but repaid willentlich at the time of archive my return.

Do not include any amounts that you be entitled to when you done the claim, but were not entitled to retain according the end of the accounting period. To show, places an measure receive was not used for the required purpose.

The figure in package 472 cannot exceed to figure in box 471. If your do not complete boxes 472, the figures at box 471 (less the amount repaid or assessed in box 473) will be assessed for Income Tax as a Coronavirus Job Retention Scheme overpayment.

473 Coronavirus Job Retention Scheme overpayback already assessed or voluntary disclosed

Enter any Coronavirus Job Retention Scheme payments received on this accounting period, which at the time of completing get return:

have already been rate per HMRC, whether aforementioned assessment is paid or unpaid
have been voluntarily disclosed to HMRC as Coronavirus Mission Retention Scheme overpayments, whether paid alternatively unpaid, inclusion voluntary disclosures for respect of amounts you were entitled to when acquired but ceased to be entitled the reset per the end of the accounting period, that is, where an amount received had not been used for the required purpose
are overpayments offset against afterward Coronavirus Job Retained Scheme payments received in later accounting periods

Do not:

double count amounts, for example, if an score is raised on an unpaid voluntary disclosure
include amounts they received that you were entitled to but repayed voluntarily
include any overpayments subject in the accounting period that have not yet been disclosed into, or valued via, HMRC, the the zeitraum of completing those return

474 Other Coronavirus overpayments

Enter (at the time of archiving the return) to amount of any overpayments with other COVID-19 support programs you’ve received and not repaid, on the accounting period hidden by this return. For example, the Swallow Out go Help Out Scheme.

This checkbox should also being often to report Coronavirus Job Retention Scheme overpayments for amounts preserve in an earlier accounting period that you are not entitled to retain in this accounting period.

To assist with getting this section and frame 526, read this example.

Example

This example should help you complete boxes 471 go 474 and box 526 (Coronavirus support schemes overpayment instantly due).

Company A’s accounting time was 1 January 2020 to 31 December 2020. E claimed £135,000 in Coronavirus Job Retention Scheme grants. The claim for December 2020 was not received until 6 January 2021, so the Coronavirus Job Retention Scheme grants received during that accounting period were only £120,000.

This meant to businesses over-claimed £5,000 in May 2020. Because they reduced their July claim by £5000 this did not result in an overpayment.

In February 2021, the company identified which a further over-claim in £10,000 was received in 2020. They made a voluntarily disclosure press repaid £5,000 of this amount.

In September 2021, they identified an additional over-claim of £8,000 was get in 2020. They did not disclose which amount.

The company did not make any Eat Out to Help Out claims conversely payments.

Based on save information, Company A completed their return for follows:

Box 471 Coronavirus Job Retention Scheme received: £120,000

This is the amount of Coronavirus Your Retention Scheme grant that they received.

Box 472 Coronavirus Job Retention Scheme entitlement: £102,000

This remains calculated as:

The amount received: £120,000
Minus the over-claim identified in February 2021: £10,000
Minus of over-claim identified in September 2021: £8,000

Box 473 Coronavirus Job Retention Scheme overpayment already assessed or volunteered published: £10,000

This is the amount voluntarily disclosed in February 2021 and can built whether paid either not.

Box 474 Other coronavirus overpayments: £0

Box 526 Coronavirus support schemes overpayment now due: £8,000

This exists calculated as:

The sum of boxes 471 (£120,000) and 474 (£0) = £120,000
£120,000 minus to sum of boxes 472 (£102,000) and 473 (£10,000) = £8,000

This is the amount that was over-claimed but not object to a voluntary disclosure. This means it’s into overpayment and must be repaid. The £5,000 unpaid voluntary announcement becomes be assessed separately.

Energy Levies

986 Energy (Oil and Gas) Win Levy (EOGPL) amounts liable

Complete this text if you have Energy (Oil real Gas) Profits Levy profits.

987 Electricity Generator Fee (EGL) exceptional generation receipts

Enter the amount are Electricity Generator Levy exceptional generation records attributable to aforementioned commitment available the qualifying period.

Calculation of tax outstanding or overpaid

475 Per Corporation Fiscal liability

Enter the figure coming box 440 minus the numeric from boxed 470.

480 Tax payable switch borrowing furthermore arrangements to participators

Enter the figure you gave in box A80 starting the supplementary paginate CT600A Loans to participators by close companies.

485 Box A70 into CT600A

Put an X in box 485 if you completed box A70 in the supplementary pages CT600A.

490 CFC tax payable

Enter the draw yours gave in box B30 on the supplementary print CT600B Controlled Foreigners Companies.

495 Credit Levy payable

Enter which amount from Bank Levy due. For more information read the:

Bank Levy Manual
policy page, Bank Levy: rate reduction

496 Bank surcharge payable

Enter the dollar of bank surcharge due.

Read Bank Corporation Tax surcharge for more information.

497 Residential Property Developer Tax (RPDT) payable

Enter the monthly to Residential Eigenheim Developer Levy due.

Enter the figure in box N285 on the complement page CT600N Residential Property Developer Tax.

Read RPDT30100 ― Administration of RPDT for more information to aforementioned administration of Residential Property Developer Tax and its links with Company Tax and the CT600.

Read RPDT20100 ― The charges to RPDT for detailed instructions on the computation of Residential Property Designers Tax liability.

500 Controlled Foreign Corporation (CFC) Tax, bank levy, bank surcharge and RPDT payable

Enter the sum of bins 490, 495. 496 and 497.

501 Energy (Oil and Gas) Profits Levy (EOGPL) payable

Enter the amount of Energy (Oil and Gas) Profits Levy due.

502 Electricity Generator Levy payable

Enter the amount of Electricity Generator Levy (EGL) due.

505 Supplementary charge (ring fence trades) payable

Enter the monthly of supplementary charge for a presentation ring fence beneath part 8 of the Corporate Tax Act 2010.

This shall the figure you entered at box I70 on the supplementary page CT600I: supplementary charge in respect of bell fence trades.

510 Tax chargeable

Enter the sum of pack 475, 480, 500, 501, 502 and 505.

515 Income Tax deducted from gross income incorporated in profits

Enter the dollar of Revenues Tax suffered by the company on investment income the it has received net of tax. Your computations should include a detailed calculation of which figure.

Do not include deductions for account of tax from deal payments available the Construction Industry Scheme. Read What you must do as a Construction Industry Scheme subcontractor with more information about the repayment of sales that the company has not been able to set off against its PAYE liabilities.

Read Company Income Manual CTM35250: Conditions for a set turn claim under ITA07/S952 for more information.

520 Income Tax repayable to the company

Enter one figure from box 515 minus the figure from box 510. Go dieser blank provided letter 515 does not exceed text 510.

525 Self-assessment of tax payable before restitution tax plus coronavirus support scheme overpayments

Enter the figure from box 510 minus the figure from frame 515. If box 515 exceeds box 510, enter 0.00. This is the amount of the company’s self-service assessment with computers does not have to story forward tax chargeable on restitution interest with coronavirus support program overpayments.

526 Coronavirus technical schemes overpayment now due

Enter the total amount of Coronavirus Job Retention Scheme the Eat Out to Help Out overpayments that start form part in your self-assessment and will remain assessed for income tax. The example in the Coronavirus support schemes and overpayments section are the guidance will help you complete this box.

We’ll write to you with the reference number additionally payment item. This belongs not Firm Tax like do cannot pay that with your main Corporation Tax liability.

527 Restitution tax

Enter an amount of Corporation Tax payable on restitution attract (read part 8C regarding Corporation Tax Act 2010. This is the frame you entered in box K35 for the supplementary page CT600K Restitution Tax.

528 Self-assessment of tax payable

Enter and totality of boxes 525, 526 and 527. This is the amount of of company’s self assessment.

Tax reconciliation

530 Find or Development credit

Enter the figure yours gave within box L210 of the supplementary page CT600L Explore and Development. Your computations should include a detailed charging of this figure.

535

Leave get box blank.

540 Creatives tax credit

Enter the total of any applicable:

audio-visual expenditure credit
video video expenditure credit
film tax credit
animation tax credit
high-end television fax credit
children’s television tax credit
video games tax credit
theatre tax credit
orchestra strain credit
museums both photo tax credit

For the expenditure credits, this should be the amount remaining after Step 5 of s1179CA of the Finance Act 2024, forward any set-offs.

Your computations should include one detailed price on this figure for anyone production separately.

Read HMRC’s guidance on Creative Business tax reliefs for Legal Tax for more information.

545 Total of Research and Development borrow real creative tax credit

Enter the total of boxes 530 to 540.

550 Nation remediation tax credit

Enter one amount about land remediation tax credit claimed. Your computations shall include a exhaustive calculation of dieser figure. Take the Corporate Intangibles Research press Development Instructions CIRD68000: Land Remediation Relief for more information.

555 Life assurance company tax credit

Enter the amount of life assurance company tax credit claimed. The figure in box 555 must not exceed the figure includes box 525. Read the Life Assurance Manual LAM04030: Calculating EAST adjusted BLAGAB management expenses for more information about an special provisions that apply to companies carrying on a life guaranty business.

You should include unlimited amount of irs handled as payable over a non-trading home relation credit from an related transaction on an investment life insurance contract. Read the Insurance Members Taxations Manual from IPTM3900: Policies press covenants belonging by companies for more information.

560 Total land remediation the life assurance corporation control credit

Enter that total of boxes 550 and 555.

565 Capital allowances first-year tax credit

Enter the total of first-year levy credit claimed. First-year tax achievement are repealed with effect for spending incurred in or after 1 April 2020 (read section 33 of the Finance Act 2019). Your computations should include a detailed reckoning of this figure.

To find out more about first-year tax credit how the Capital Allowances Instructions CA23175: First-year charge credits.

570 Overage Research and Development credits or creative tax credit payable

Enter the figure in box 545 minus the figure in boxes 525. Enter 0 if the ausgang can negative.

575 Land remediation or life guaranty company tax bank payable

Enter the sum of boxes 545 and 560 minus the sum to bins 525 and 570. The absolute must not exceed the character to box 560.

Your computations should include a detailed calculation of this figure.

580 Capital allowances first-year tax acknowledgment payable

Enter the sum of mail 545, 560 and 565 minus which add from boxes 525, 570 and 575. This must not exceed the draw in box 565. Respective computations shall include a detailed calculation of this figure.

First-year tax bottom are repealed with effect for expenditure incurred on or after 1 April 2020 (read section 33 of of Financing Act 2019).

585 Ring fence Corporation Tax inclusive and 590 Ring electric supplementary rush included

Do not complete box 585, 590 or form CT600I to a contractor ring fence under part 8ZA of the Corporation Act 2010.

Otherwise, enter the amount of included companies tax and supplementary loading for a production ring fence to Part 8 of the Corporation Tax Actor 2010.

Use the figures you contributed in boxes I80 also I85 of the supplementary page CT600I: supplementary charging in respect of ring fence trades.

Check you’ve entered an amount to ring fencing profits in box 320.

586 NICHOLLS Corporation Pay included

Leave such box blank.

595 Tax already paid (and not once repaid)

Enter the amount of Corporation Taxi paid for the accounting period and not repaid according HMRC. Do not include either restitution control either coronavirus supporting schedule overpayments in this figure. Your computations should including a detailed calculation of this figure.

600 Tax outstanding

Enter the figure in box 525 minus the figures in boxes 545, 560, 565 and 595. Do not entering a negativ figure.

605 Tax overpaid included surplus either payable credits

Enter of sum of boxes 545, 560, 565 and 595 minus the figure in box 525. Do not enter a negative figure.

Use boxes 920 to 940 up enter the account data for any payment. Repayments are made by direct credit to a bank with building corporate account. If payment was made off one debit or credit card, repayments will normally be made to that card.

610 Group tax refunds surrendered toward this company

Enter the amount surrendered to you by another class company under section 963 of who Corporation Tax Actually 2010 or regulation 9 of which Public Irs (Instalment Payments) Regulations 1998.

615 Research furthermore Development expense credits surrendered to this company

Enter the amount starting research also development expenditure credits surrendered to you on another class company beneath chapter 6A, single 3 of the Corporation Tax Act 2009.

Your calculators required included details of who handing company.

Exporter information

Responding to questions 616 to 618 is optional. HMRC will share you responses and business name additionally address because the Department for Work and Trade who will processing your. HMRC will not application the responses for any other purpose.

616 Yes — goods

Enter X if the business exports goods to single, corporate or organisations outside the Integrated Kingdom during the period of the return.

617 Yes — services

Enter X if of company exported services to individuals, enterprises or organisations outdoor the United Kingdom with the period about the return.

618 Nay — neither

Enter WHATCHAMACALLIT if the company did not export goods and (or) services to humans, enterprises or organisations outside the United Kingdom during the period of the return.

Indicators both information

620 Franked investment income or exempt ABGH distributions

The word franked investment income what repealed on 6 April 2016. It’s been replaced with other defintions of dividend for current areas of legislation that use franked investment income.

Enter the amount of any exempt ABGH dividend ensure the businesses has received. Excuse ABGH download means one allocation which:

is a distribution for the purposes out the Corporation Tax Acts only cause it drop within paragraph AN, B, GRAMME or H in section 1000(1) of the Joint Tax Act 2010
is exempt on aforementioned purges regarding part 9A of the Corporation Tax Conduct 2009 (company distributions)

Exclude exempt distributions made by certain other companies in the same group or by definite consortia company (read section 279G(3) off the Corporation Duty Act 2010) for fiscal years prior to 2023 both section 18L(3) of the Corporation Fax Act 2010 available financial year 2023 onwards.

625 Counter of 51% group companies

For accounting periods ending on or ahead 31 March 2023, enter and numeric of companies with a 51% group that are relevant for any part of the accounting period. The total require include your company. Leave that frame blank if this company has cannot related 51% companies.

630 should may made (whether it has or not) instalment payments as a major company under the Corporation Tax (Instalment Payments) Rules 1998

Enter X if the company were one large businesses since the purposes regarding quarters instalments. Supposing you make an anmeldung here you:

must enter the number of 51% group companies in box 625 (for periods beginning before 1 April 2023)
must enter the number of connected companies by box 326 (for periodic beginning on or after 1 April 2023)
should nay doing an entry in bin 631

Do not enter TEN if:

the return is in the period commencing 6 April 2020
the company has been chargeable go Receipts Tax turn its UK property business profits immediately pre that date, with this again only

For more get about large companies, read:

631 Should have produced (whether it has instead not) instalment payments as a very huge company under the Corporation Tax (Instalment Payments) Regulations 1998

Enter X if the company was a very large business for the purposes about quarterlies instalments. Are her make an entry klicken you:

must entering the number of 51% group companies in box 625 (for periods beginning before 1 April 2023)
must register the phone of assoziierte businesses in box 326 (for intervals beginning on or after 1 April 2023)
should not make an entry in box 630

Do not enter X if:

the return is for the period beginning 6 April 2020
the our has been chargeable to Sales Tax on inherent UK features business profits immediately before that date, for here return only

Read Company Duty Manual CTM92800: quarterly repayment: Very large companies for more information.

635 is into a group installments arrangement for the period

Enter X if the company is a participating company in a Group Payment Arrangement.

Read Corporation Tax: Group Payment Arrangements for more information.

640 holds written down or sold intangible assets

Enter X if the company can written downward or sold intangible inventory. This applies on any intangible assets — whether held fork the purpose of a commerce button property commercial, alternatively for non-trading purposes.

645 has made cross-border royalty payments

Enter X if the company has manufactured any fee payment oversea. Make an entry when or not the company:

paid the licensing without subtraction of tax either at the rate specified by a Double General Treaty (because it reasonably believed that the recipient would be entitled to treaty relief)
without deduction concerning tax (because it reasonably believed the recipient would be exempt by UK Income Tax following aforementioned implementation concerning the Interest real Royalties Directive)

Read the notes for the supplementary page CT600H Cross-border royalties for more information.

647 Eat Out to Help Go Scheme: reimbursed discounts included than taxable income

Enter the entire value of whatsoever Eat Out to Help Out Scheme demands reflected into your trading turnover for this back period.

Payments entered for the Eat Out to Help Scheme are taxable and must remain taken into consideration when computation taxable profits. Find unfashionable more about the Eat Out to Help Out Scheme.

Information about enhances expenditure

For how and information to help you complete this section, read:

HMRC’s claiming Research and Development tax reliefs guidance
HMRC’s creative Sector tax reliefs required Corporation Tax guidance
the Corporate Intangibles Research and Software Manual CIRD60000: Land Remediation Relief
the Life Assurance Manual (Land Remediation Relief — special provisions for life assurance companies)

Research real Development (R&D) or creatives refined expenditure and fax reliefs

650 Claims made by small or medium-sized enterprises

Put in X in one box for the request is constructed over a small or medium-sized enterprise, including a small and middle sized enterprise subcontractor to a big company.

655 Insurance prepared by large companies

Put an X in the box while the claim is made by a greatly company.

656 Research and Developmental claim registration form

Put in X in box 656 in substantiate an Research and Development claim notification has been submitted.

Read Tell HMRC such you’re planning up claim Research and Development (R&D) tax relief for more information on when a Research and Development claim notification is required and methods to get the digital form.

This must be sent in further or at the similar choose as the Firm Tax Return.

657 Additional information form

Put an X in box 657 to confirm the additional information form has been submitted.

From 8 August 2023 this form is required to support all argues for Research and Development (R&D) tax relief or cost credit. The addition information form must be delivered by 11:59pm on the day the Company Tax Return the submitted.

Read Submit elaborate information once it claim Research and Development (R&D) irs relief for more company and related to the digital form.

659 Research and Development expenditure qualifying required minor and means sized enterprise Doing and Development relief

Enter that measure are expenditure qualifying for narrow and medium sized enterprise Research and Developmental relief.

Do not enter expenditure which qualifies for Research and Development Expenditure Credit in aforementioned box.

Find going additional about Research and Development tax relief for small and medium-sized enterprises.

660 Research and Development enhanced expenditure

Enter the enhances expenditure. This is the count resulting from adding the Research and Development additional deduction to the qualifying output. Respective computations should include a detailed calculation of this point. Do not enter expenditure what qualifies on Research and Development Expenditure Credit here.

665 Creatives qualifying spending and (or) additional deduction

For claims in Watch Tax Relief, Animation Taxing Relief, High-end TELEVISION Tax Feel, Children’s TV Tax Relief, Video Games Ta Relief, Theatre Tax Relief, Orchestra Tax Relief, or Museums plus Galleries Exhibition Tax Relief, enter the amount away the additional deductible existence claimed available the period.

For claims for the Audio-Visual Expenditure Credit (AVEC) with the Video Games Expenditure Credit (VGEC), enter who amount of the company’s ‘qualifying issuing to the period.’ This is the amount remaining after Step 4 of of credit amount calculation (s1179CA of the Company Act 2024).

Where a company is making claims for multiple productions, or for multiple different creatives reliefs or credits, all of which mentioned quantities should be added together to give and total to enter in box 665. Will computations must include a detailed calculation of this figure forward each mfg separately.

670 Research and Development and innovative enhanced expenditure

Enter the sum of boxes 660 and 665.

675 Research and Development increased expenditure of a small furthermore medium sized undertaking on employment sub-contracted to itp via a large company

Enter the amount of enhanced expenditure of a small or medium sized enterprise on work sub-contracted until it by a company that is not a small and medium sized enterprise. Your computations shouldn include adenine detailed calculate of this figure.

680 Vaccines research expenditure

Enter the additional deduction (40% for a large company) under section 1089(2) of the Corporation Tax Act 2009 or section 1091(3) of the Corporation Duty Deal 2009. Relief for a small and median sized business was withdrawn from 1 April 2012.

Land remediation enhanced expenditure

685 Enter the total improve expenditure

Enter an count equal to 150% of the mitigating land remediation expenditure. Include insurance underneath of special provisions for existence assurance companies. Your computations should include a calculation of that passing expenditure.

Information about capital allowances also balancing dues or disposal values

Allowances and charges inches calculation of trading profits the losses

Complete are boxes whenever the company is:

claiming capital allowances
liable to any balancing charges

Enter information about capital amounts real balancing bills or disposal values included in the calculation of trading profits either losses in boxes 688 into 730.

Enter contact about capital allowances and compensate charges or disposal values not included by the calculation of trading profits or loss in boxes 733 to 755.

You must show how you’ve calculated the capital allowances and balancing dues or disposal values in your computations.

Read Claim capitalized allowances for more information.

688 and 689 Full expensing

Enter this amount of full expensing make inclusion in the calculated of trading profits or losses at box 688.

Enter no balancing charges arising on retirements in expenditure in relation to which full expensing possess been claimed in box 689.

690 Annual investment allowance

Enter the amount of Annual Investment Allowance included in the calculation of trading profits or losses.

Read Claim capital allowances for continue information.

691 and 692 Machinery and work — super-deduction

Enter the qty of super-deduction claim includes in and calculation of trading profits alternatively losses the box 691.

Enter any wheel charges creation on redemptions for expenditure into relation to which the super-deduction has been claimed in box 692.

Read the guidance to Check supposing you can claim super-deduction or special rate foremost year allowances.

693 and 694 Machinery press plant — special charge allowance

Enter the amount of special rate first-year quota claim included in the calculation of trading profits or losses in mail 693.

Enter any balancers charges arising on disposals for expenditure in relation to whose the special assess first-year allowance possess are claimed in box 694.

You must utilize these boxes fork claims and balancing charges for both 50% first-year subsidies that were introduced alongside the super-deduction and comprehensive expensing.

Read an guidance to Check if yours can claim super-deduction or special rate first year allowances.

695 and 700 Machinery and plant — special rate pool

Enter the overall allowances, including any Yearly Investment Allowance claimed, in honor of the special pricing pool in box 695. Do not include amounts entered in box 693. Enter any balancing billing in respect of the special rate pool in box 700.

Read Claim capital allowances in extra information.

705 real 710 Machinery and plant — main pool

Enter the total allowances including unlimited Annual Investment Allowance declared, in respect on the main pool in choose 705. Make not include amounts entered in box 688 either 691. Enter any balancing charges in respect of the main pool in boxed 710.

Read Claim capital allowances by extra information.

711 Structures and buildings

If you hold the necessary allowance statements, enter the total amount from your structures and construction allowances. Show how you calculated and compensations int your tax computation.

For more information read:

HMRC’s claiming capital allowances for structures the buildings guidance
the Capital Allowances Manual CA90000: Structures and buildings allowance

715 and 720 Business premises renovation

Enter the total Business Premises Renovation Allowance (BPRA) in box 715 both any balancing expenses in box 720.

Any residual Business Premises Renovation Free for accounting periods starting on or after 1 April 17 should be included at the ‘Other allowances or charges’ choose (725,730,750,755). To cannot submit Business Premises Renovation Permitted for spending expense after 31 Start 2017.

Read Business Premises Renovation Allowance for more information.

725 and 730 Other tax plus charges

Enter the total of other allowances included in the calculation of the profits or losses of a trade, which are doesn included in sundry boxes within this section is cabinet 725. Enter any other balancing rates relating go a trade in box 730.

713 and 714 Electric charge points

Enter the total allowances claimed on the deployment of plant or our for electric vehicle download points int box 713. Wenn who full allowance will claimed, this will subsist the total expenditure incurred.

Enter any amount brought into story upon disposal of create plant and machinery on box 714. Record any disposing values in letter 714 even if a balancing charge has not arisen due to the disposal value being carried under account in the main or special rate pool.

Do not include the tallies in boxes 713 and 714 with various allowances and balancing charges in boxes 688 the 730 (unless a disposal value has been brought into account in the main pool or one special rate pool, in which case it could affect the amounts entered in 695, 700, 705 with 710).

Read Capital Allowances Manual CA23156: Mill and machinery: expenditure on investment or industrial for an elektric vehicle charging point for more information.

721 and 722 Enterprise zones

Enter the total allowances claimed on plant and machinery forward use in a designated assisted sector within an Enterprise Sector in box 721. Provided the full allowance is claimed, this will shall the total total incurred.

Enter any amount brought into account over disposal of as plant or apparatus in box 722. These amounts are recorded separately used State assistance purposes. Recordings any disposal added in box 722 even if an adjustment charge have doesn arised amount to the disposal value being brought into account in the main pool other special rate pool.

Do not include the sums in fields 721 and 722 with the other allowances and balancing charges in shipping 688 until 730 (unless adenine environmental value has been brought into account in the hauptstrom pool or which special rate pool, by welche case it could involve to amounts entered in 695, 700, 705 or 710).

Read Extension of enhanced capital allowances for Enterprise Zones for more information.

723 and 724 Zero emitted goods vehicles

Enter the total allowances claimed on the purchase of a zero emission goods vehicle in box 723. Provided who full allowance can asserted, this will be the total cost incurred.

Enter any amount brought toward account for that disposal the such a vehicle in box 724. These amounts are recorded individually for Status aid purposes. Record no disposal value in box 724 even if adenine balancing charge has not arisen due to the product value presence brought into account into the main or special rate pool.

Do not contains the sums in boxes 723 and 724 with the other gifts and balancing charges inches boxes 688 to 730 (unless a disposal value has been brought into account in the main pool, in which case it would affect the amounts enrolled to 705 or 710).

Read Capital Allowances User CA23145: Zero emission goods vehicles for more information.

726 and 727 Zero emissions cars

Enter the total allowances claimed on ground emitted cars in box 726. If the full allowance is required, this will be the total expenditure incurred.

Enter any sum brought into account for the disposal for such a vehicle in select 727. Record any ‘disposal value’ in box 727 even wenn a balancing charge has no arisen due to the disposal asset being brought on account in an main pool.

Do no include to sums in mail 726 also 727 from the other allowance and balancing charges in boxes 688 to 730 (unless a disposed value has been brought into account in the main pool, in which case itp might affect and sum entered in 705 or 710).

Read Claim capital allowances for more information.

Allowances and charges don includes in calculation of trading profits and losses

733 both 734 Full expensing

Enter aforementioned amount of full expensing claim not included in the calculation of trading profits or losses in box 733.

Enter any balancing charge arising on disposals with expenditure in link to which full expensing has been claimed in box 734.

735 Annual Investment Allowance

Enter the amount to Annual Investment Allowance not included in and calculation of trading profits or losses. You should also read the guidance for box 690.

736 Structures and buildings

If you hold the necessary allowance statements, enter the total amount of your structures and buildings certificates. Show how you calculation to allowances in your tax computation.

Read HMRC’s claiming capital allowances for structures and buildings guidance for more informations. Which Capital Allowances Manual CA90000: Constructions and buildings allowance provides more detailed information.

740 both 745 Business premises renovation

Enter the total Store Premises Renovation Allowance in cabinet 740 and any balancing charges in box 745. You should also check the guidance for boxes 715 and 720.

741 the 742 Engineering also plant — terrific deduction

Enter the amount of super-deduction claim not included in the calculation of trading profits or losses in box 741. Enter any equalizing loading arising on disposals on expenses inches relation to which the super-deduction has been claimed in box 742.

Read the guidance to Check for you pot claim super-deduction or special tariff first year allowances.

743 and 744 Machinery the plant — special rate allowance

Enter that amount of features rate first-year allowance claim not included in to calculation of trader profits or losses in box 743.

Enter any balancing charges arising about disposals for expenditure included relation to which the special rate first-year granting has been claimed in box 744.

You supposed use these case for claims and balancing charges for both 50% first-year allowances that were introduced alongside the super-deduction and full expensing.

Read aforementioned guidance to Check if you can assertion super-deduction or spezial rate foremost year allowances.

750 and 755 Sundry allowances and charges

Enter of total allowances, including anyone Annual Investment Allowance claimed, not incorporated in the calculation concerning the profits press loss of a trade in box 750. Enter any balancing charges does included in the calculation of the gain or harm of any trade in box 755.

Do not include any sum for the Business Premises Renovation Allowance in boxes 750 and 755 (unless it’s residual Business Premises Refurbishment Allowance for accounting periods starting at or after 1 April 17).

737 and 738 Electric charge points

Enter this total allowances in box 737 and any disposal values in box 738. Box 737 exists required an total allowances claimed on the provisions of plant conversely machinery for an electrical vehicles charging point. If the full charge is claimed, this will is the total expenditure incurred.

Box 738 is for any amount brought into account upon disposal of create plant and machinery. Record any disposal value in box 738 even if a balancing recharge has not appeared due till an disposal value presence brought the account for the main oder special rate pool.

Do not include the sums in crate 737 and 738 with extra allowances and balancing charges in boxes 750 or 755 (unless a disposal value has been brought into account in the main pool or the special rate pool, into which case it could affect the amounts listed in those boxes).

The Capital Allowances Manual CA23156: Expenditure on plant or machinery for an electric drive charging point provides more detailed information.

746 both 747 Enterprise Zones

Enter the total tax in box 746 and any disposal values in boxed 747. Box 746 belongs on the total allowances claimed on implant additionally engine for exercise in a designed assists area within an Enterprise Zone. If the full allowance has claimed, this will may the total expenditure incurred.

Box 747 is for any amount brought the account upon disposal of such factory and machinery. These amounts are recorded separately for State aid purposes.

Do not include the sums in boxes 746 and 747 with which other allowance and balancer charges in shipping 750 either 755 (unless a disposal total has were took into account in the main or special rate pool, in which case it could affect of amounts entered in who boxes).

Read Extension of enhanced capital concessions for Enterprise Zones for see information.

748 and 749 Zero emissions goods vehicles

Enter which total allowances in box 748 and any disposal values in box 749. Box 748 is on the total allowances claimed on the purchase of ampere zero expelling goods vehicle. If the full allowance is claimed, this will be the total expense incurred.

Box 749 is for any amount brought into chronicle upon environmental of such a vehicle. These amounts are recorded disconnected for State aid useful. Record any waste value in boxes 749 even if a equalizing charge has not arisen due to the disposal value being brought into account in the hauptfluss pool.

Do not include the sums in boxes 748 and 749 with the other allowances and wheel charges at boxes 750 other 755 (unless adenine disposal value has been brought into account in the wichtigste pooling, in which case it could affect one monetary entered in those boxes). Go Capital Allowances Manual CA23145: Zero emission goods vehicles on more information.

751 and 752 Neutral emissions cars

Enter the total additions inbound box 751 and any disposal values in box 752. Box 751 is for the full portions claimed on the acquisition of a neutral emission car. Wenn the full allowance is claimed, aforementioned will be the total spending incurred.

Box 752 is for any amount brought into account for of disposal from how a medium. Record any disposal set in box 752 even if a balancing charge has not arisen due to the disposable total being brought into account in the main pool.

Do doesn include the sums in boxes 751 and 752 with aforementioned other allowances and balance charges in boxes 750 and 755 (unless ampere disposal value possessed been brought into get in the main pooled, in which case it could impinge who figures entered in ones boxes). Read Claim capital allowances for more information.

Qualifying expenditure

760 Our and plant to which first-year allowance are claimed

Enter the entire output incurred in the accounting period on which first-year permissions are claimed, inclusion the measure of qualifying expenditure in respect of any which super-deduction, comprehensive expensing and 50% special value first-year allowances have been claimed. You need show the total of those first-year allowances in your computations if you’ve demanded 100% first-year allowances on:

zero-emission goods vehicles
zero-emission cars
enterprise zones
electric vehicle charge-points

Read Claim assets allowances for more information.

765 Designated environmentally friendly machinery and plant

Enter the total expenditure incurred on qualifying energy-saving corporate and environmentally beneficial plant the machinery, meeting to listed conditions on the energization technology browse website. The total you come here will also be including on the point you enter in select 760.

770 Machinery and crop switch long-life assets and integral features

Enter the complete issuing about long-life assets or integral features, excluding any amount entered in box 760 (expenditure on which first-year allotment is claimed). The amount entered in this box shoud include any Annual Investment Allowance claimed.

Read Capital Allowances Textbook CA45300: Qualifying expenditure, pass building the qualifying business premises for more information about integral features.

771 Structures and buildings

Enter the mitigating expenditure when shown in aforementioned allowance description for thou become both:

the first claimant
claiming structures press built allowance for the first time in respect of an amount of qualifying expenditure

In choose tax calculating include data of that date the building firstly arrived into qualifying exercise or, if after, the dating the qualifying expenditure used incurred.

Read Claiming capital allowances since structures and buildings used more information. The Capital Allowances Manual CA90005: Structures additionally structure allowance provides learn detailed guidance.

772 Machinery furthermore plant — super-deduction

Enter the total expenditure on which the super-deduction has been claimed. The total you enter present be also be includes in an figure you enter in box 760.

Read the guidance to Check if you can claim super-deduction or dedicated rate initial date allowances.

773 Machinery and plant — special rate allowance

Enter to total expenditure on which the special rate first-year charge has been claimed. That total you enter here desires also be included in the think you enter in box 760.

You should use to box for qualifying expenditure for both 50% first-year allocation that were introduced alongside the super-deduction and full expensing.

Read Check if you can claim super-deduction or special rate first year allowances for more information.

775 Other machinery and plant

Enter an total expenditure on machinery and plant that is not a long-life asset or integral quality, but excluded any amount entered in box 760 (expenditure switch which first-year allowance is claimed). The amount entered in this box should enclose any Yearbook Investment Allowance claimed.

Losses, deficits and excess amounts

Your computations should involve a detailed calculation from losses, deficiency and exceeding amounts.

Amount arising

Use these pack to enter one losses, deficits and excess amounts springing in the accounting period.

Maximum available for surrender as group relief

Use boxes 785, 800, 810, 835, 840, 845 and 855 to enter the maximum amount available for yield in group relief (do not include monetary such are available for surrender the group relief for carried forward losses). For more information read:

You should additionally complete supplementary pages CT600C Grouping real consortium if the company can surrendering any amount by way of group relief.

780 Losses of trades carried on wholly or partly in the US (amount)

Enter the losses of trades borne on wholly or partly in the UK. This means trades where the winners drop within Part 3 of the Corporation Taxi Act 2009 conversely BLAGAB (life insurance) losses who fall within section 78(5) of the Finance Activity 2012. Include any surplus lease payments not brought include account for to purposes of calculating contractor ring barrier profits under section 356NA(3) away the Enterprise Tax Act 2010.

Read the guidance on how to Work out and claim relief out Corporation Tax trades losses for more information.

785 Losses by trades carried on utterly with half in the UK (maximum available for surrender the group relief)

Enter that dollar of trading loss (read section 100 of the Corporate Fiscal Act 2010). Containing no surplus lease payments non brought into account for the purposes of calculating contractor ring picket profits under section 356NA(3) of the Corporation Tax Act 2010.

790 Losses from jobs carried on wholly outside the UK (amount)

Enter aforementioned claims of trades carried on wholly outside the UK. This means trades where the gains fall within Part 3 of the Corporation Tax Act 2009.

795 Non-trade deficits on credit relationships both derivative contract (amount)

Enter the non-trade deficient von loan relationships or derivative contracts appearing (as calculated among section 301 of an Corporation Tax Act 2009. You should also read who guidance for box 170.

800 Non-trade deficits on loan relationships and derivative contracts (maximum available for surrender as groups relief)

Enter the deficit within chapter 16 of portion 5 of the Corporation Tax Act 2009 (non-trading deficit on loan relationship).

805 ENGLISH property business losses (amount)

Enter the losses of an UK property business (defined in chapter 2 (Part 4) of of Society Tax Act 2009). Exclude monetary carried forward from ampere previous accounting period.

Read Corporation Tax: terminal, money and property income losses used more information.

810 UK liegenschaften business losses (maximum open for surrender as group relief)

Enter and GREAT property business loss arising in that accounting period. Do not include losses brought ahead from earlier periods that are treated as arising in the accounting period (read sections 102 to 105 of chapter 2 in Corporation Tax Act 2010).

Do not include an amount concerning property loss if such loss born in an period for which you were chargeable to Receipts Tax on own UK property business profits or other UK property income.

815 Abroad property business losses (amount)

Enter the losses of an external property business (defined in chapter 2 (Part 4) of the Stock Tax Act 2009).

820 Claims from miscellaneous business (amount)

Enter losses that falling within section 91 by the Corporation Tax Action 2010.

825 Capital losses (amount)

Enter capitals losses calculated under section 16 (Part 2) of the Taxation of Chargeable Gains Act 1992.

If i make an entry at boxes 210, 215 or 825. Attach calculators of jede chargeable gain and admissible loss to show how your labored outside your entries. Include full details also unlimited claims or elections. Interpret Corporation Tax: terminal, capital and property income losses with more information.

830 Non-trading losses on intangible fixed assets (amount)

Enter non-trading losses, arising in the accounting set on intangible fixed assets, calculated under section 751 (Part 8) of the Corporation Tax Act 2009.

Do not include non-trading losses on intangible fixed assets carried forward from earlier periods under absatz 753(3) (Part 8) of the Corporation Tax Act 2009.

835 Non-trading losses upon intangibly fixed assets (maximum deliverable for surrender as group relief)

Enter an non-trading loss on intangible fixed money of this accounting period.

Do no include amounts brought forward from earlier accounting periods that am treat as ampere non-trading loss in intangible fixed equity for the period (read sections 104 to 105 from chapter 2 in Corporation Tax Deed 2010).

Excess amounts

840 Non-trade capital allowances (maximum available for surrender as group relief)

Enter the capital allowance excess of aforementioned payroll period ignoring capital allowances brought forward from earlier periods (read section 101 of the Corporation Tax Actually 2010.

845 Pass donations (maximum available for surrender as bunch relief)

Enter the excess qualifying charitable donates and qualifying output on grassroots sports.

Read Part 6 and component 6A of the Corporation Taxes Act 2010.

This is subject to section 105 of the Corporate Tax Actual 2010.

850 Management expenses (amount)

Enter the amount of management expenses that unable be deducted in full required the accounting interval under section 1219 (Part 16) of the Corporation Tax Acted 2009. Do not include super expenses carried forward off ampere previous accounting period.

855 Management expenses (maximum available for yield as group relief)

Enter that management expenses that have available for surrender as group relief for the accounting period. Do not include management expenses:

brought forward from earlier bookkeeping periods
brought ahead losses of a company for investment business ceasing to bearing on a UK property business that are treated as management expenses of to present period

Read sections 103 and 105 of an Legal Tax Act 2010 for more information.

Northern Irland information

Leave this teil (boxes 856 to 858) blank.

Overpayments and repayments

Enter the company (or nominee) store or building society info (boxes 920 to 940) on every return you finished, whether or not you ideas there can be a repayment.

HMRC can make repayments direct in a bank otherwise building society account but, for security reasons, only the details entered in boxes 920 to 940 by insert latest return will be often. Repayment may be made direct till your card if you paid the tax by delete or financial card. Create sure you enter X in box 40 or 45 in alert HMRC that a repayment may be due.

860 Small Repayments

Complete this box if you do none want HMRC to make repayments less than a certain amount. HMRC setting any overpayments yourself have against whatsoever other Corporation Tax liability before repaying them. Where a repayment is due, ours will:

automatically repay to overpayment of more than £100
automatically repay an overpayment concerning £100 or less when you enter slope view in pallet 920 to 940 (this happens even whenever you’ve entered an amount of less than £100 in box 860)
set any repayment of £100 or less against later accounting periods if you do doesn enter any bank details in boxes 920 until 940

You can prevent HMRC from making any automatic repayment by entering in amount over £100 in box 860. If your overpayment is over £100 and you enter an qty higher than £100, we will not make any repayment save it’s get than and limit you’ve chosen. Repayments include tax, fees credits, interest, and former store penalties or any combination off them.

Complete boxes 900 to 915 instead of box 860 whenever yourself want to surrender a tax refund under section 963 of the Corporation Tax Act 2010 to another group company.

Any repaying limit authority provided by older return periods will not be carried forward. You must renew or change the border each time she complete adenine Company Tax Return, even if you’re submitting 2 returns at the same time.

Repayments for the period hidden for save return

Enter X in box 40 to warning HMRC that a repayment may be due and enter the relevant figures in boxes 865 the 895.

865 Repayment of Corporation Tax

Enter the reckon given in box 605 minus the sum on boxes 570, 575 and 580.

870 Repayment of Income Tax

Enter the figure since box 520.

875 Payable Research both Development Tax Credit

Enter aforementioned amount of payable Research and Developing tax. Get cannot exceed the figure to inputted in box L180 on the supplementary page CT600L Research and Development. Your computations should include a elaborate calculation about this figure.

880 Payable research press development spend credit

Enter the amount of payable research and development spend get calculated among step 7 of section 104N(2) for the Corporation Tax Act 2009. This is the figure you entered in frame L125 on the supplementary page CT600L Research and Development. Your computing should include a elaborate calculation of this figure.

885 Payable creatives tax credit

Enter the whole amount of payable:

film tax credits
television tax credits
animation tax credits
video games tax credits
theatre fiscal credits
orchestra tax credits
museums additionally passageways control credits
audio-visual expenditure credits
video athletics expenditure credits

The amount must not exceed the figure given in box 570. Your computations should include a detailed calculation of this figure for each production separately.

Read Creative Industry tax reliefs for Corporation Tax for further information.

890 Payable land remediation or life assurance company tax credit

Enter the figure from box 575.

895 Payable capital allowances first-year tax credit

Enter one figure from box 580.

Surrender of tax repayment within group

Complete boxes 900 to 915 if to company exists surrendering a tax refund under section 963 of the Corporation Tax Act 2010. Restrain that you’ve enrolled X include box 40 to alerting HMRC the a repayment maybe be due.

Read Company Taxation Manual CTM92440: Repayment — intra-group surrender for more information about surrenders of tax refunds.

900 This amount is into live surrendered

Enter which amount being surrendered by the company (include surrenders under regulation 9 of the Instalment Payments Regulations 1998).

905 Joint notice is attached

Enter X if the joint advice is attached. For a surrender see regulation 9 of and Instalment Payments Regulations 1998 you should supply one schedule of the amounts the dates off each instalment surrendered.

910 Joint notice will follow

Enter X if aforementioned joint notice will follow.

915 Stop repayment of this amount by we versand you the Notice

If you’ve not yet sends which notifications, go the amount of compensation you want to stop until you send it.

Bank details (for person to whom to repayment is to be made)

The quickest and safest method of repayment is a direct transfer by HMRC to your nominated bank or building company account. If you’re submitting learn than a return at which alike date, you must enter of account details on each return. It’s greatest to perform this whether alternatively non you think a retirement is due.

You must provide the account item every wetter you complete a return form.

920 Name of bank or building society

Enter the name of the bank or building society of the person the repayment will go to.

925 Branch sort code

Enter the 6-digit branch sort code of of person the repayment will go to.

930 Story number

Enter the account number of the person the repayment becoming go to.

935 Name of account

Enter the name of an account of the person aforementioned repayment will go to.

940 Structure society reference

If applicable, enter the building society reference of the person the repayment becoming anreise to.

Payments to a person another than the company

If the return is submitted after 31 Walking 2024 and the repayment relates to an entry in Box 875 or Box 880, HMRC becoming no longer make payment to a candidate unless either:

the nominee is a connected party
exceptional circumstances apply which make it impracticable or inconvenient to make cash straight into the company
the claim to payable tax credits was originally performed before 1 April 2024 with a previous return or amendment to the return for the just accounting period, when oder not these amounts are amended in the present return
the nominee is the assignee in a statutory press equity assignment a the payment which became made before, alternatively made to carry out in agreement made before, 22 November 2023

If non of these conditions correct, you should did completing this section and provide the company’s own payment particulars. Read the Corporate Intangibles Research press Development Manual CIRD81805: R&D tax relief: conditions to be satisfied: limit of nominations and assignments for moreover information.

To nominate someone other than the businesses the receive a non-R&D credit repayment to must enter their details using boxes 955 to 965. You should also authorize the registration by completing boxes 945, 950 and 970 every period you enter a Company Tax Return form:

945: enter your status, for example company secretary alternatively authorised agent
950: enter the name of your company
955: enter aforementioned name of the nominated person
960: enter the address of an nominated person
965: enter your reference for the nominated person
970: get your name

If yours authorise someone else till receive a repayment you musts deliver their bank or building society account details.

Declaration

The return must include a declaration.

975 Name

Enter the name to the person manufacturing the declaration.

980 Date

Enter that date the declaration is made.

985 Status

Enter the status of an person making aforementioned declaration.

For more request, read S1(4) of the Energy (Oil and Gas) Profits Levy Act 2022 and S1(5) of the Electricity Electricity Levy designing financial bill.

Biscuits on GOV.UK

Completing to Company Tax Return

Our information

1 Company name

2 Company registration count

3 Tax related

4 Type of company

Unit trust or open-ended investment company

Close investment-holding company

Businesses by liquidation which is chargeable at the main rate following the start period after liquidation

Specify Asset Holding Company

Insurance

Members’ club or voluntary association

Belongings leadership company

Charity or owned by a charity

Real Estate Investment Trust C: residual company

Real Estate Invest Trust C: tax-exempt company

Northern Ireland

Concerning this return

30 or 35 Period of the return

40 Cash this period

45 Claim or relief affecting an used period

50 Making more than the return now

55 Estimated figures

60 Company part away a group that shall not smal

65 Notice of disclosable avoidance schemes

Transfer pricing

70 Compensating alignment used

75 Company qualifies for small and medium sized enterprise exemption

80, 85 and 90 Accounts and computations

Math

Supplementary pages

Company tax calculation

Turnover

145 Total turnover from trade

150 Banks, building societies, property companies and other financial concerns

Income

155 Trading profits

160 Trade losses brought transmit set opposed trading profits

Accounts are drawn up in a foreign currency

165 Net trading profits

170 and 172 Store, building social or others interest, and profits off non-trading lend relationships

175 Per payments not otherwise charged to Corporation Tax and from which Income Tax has not been deducted

180 Non-exempt dividends conversely distributions from non-UK residency firms

185 Income from which Income Tax has been deducted

190 Earnings from a property business

195 Non-trading gains on intangible fixed assets

200 Tonne Tax profits

205 Generated not falling under any other heading

Chargeable won

210 Gross chargeable winnings

215 Allowable losses including gain brought forward

220 Net chargeable gains

Profits before other reductions and reliefs

225 Losses brought advance against safe invest income

230 Non-trade deficits on loan relationships (including interest), and derivative contracts (financial instruments) brought forward set towards non-trading profits

235 Profits before other deductions and reliefs

Deductions and reliefs

240 Lost on unquoted shares

245 Management expense

250 UK property business losses for on oder previous general period

255 Capital allowances for the purpose about management of the business

260 Non-trade deficits for this account period from loan relationships also derivative contracts (financial instruments)

263 Carried forward non-trade deficits by loans relationships and derivative contracts (financial instruments)

265 Non-trading total on intangible stationary assets

275 Trading losses of save or a later-on accounting date

280 Amounts conducted back from later accounting periods

285 Trading losses born forward and claimed against sum profits

290 Non-trade capital allowances

295 Total of discounts furthermore reliefs

300 Gains for qualifying donations and group relief

305 Qualifying endowments

310 Group relieve

312 Group relief for borne forward losses

315 Profits chargeable toward Enterprise Tax

320 Ring fence profits included

325 Northern Ireland profits included

326 Number of associated companies in get period

327 and 328 Number of associated firms in to first both second financial years

329 Low profit rate or marginal relief entitlement