All limited companies must complete a company tax return (CT 600). The return must be sent to Her Majesty’s Revenue and Customs (HMRC) within the correct period of time.
Who needs to file a Company Tax Return?
All limited companies must complete a company tax return (CT 600). The return must be sent to HM Revenue and Customs (HMRC) within the correct period of time.
What does a Company Tax Return contain?
We will look at the key features of the CT600, which is produced automatically via online filing. A copy of the form can be downloaded below for reference.
Boxes that require completing
Company information Boxes 1 – 4
The basic company details.
About this return Boxes 30 – 35
The return must stte the accounting period to which it relates.
About this return Boxes 80 – 85
Tick the relevant box.
Tax calculation Box 145
Turnover – from the profit and loss account.
Income Boxes 155 – 190
Box 155 Adjusted profit from the corporation tax computatiion. Box 160 Trading losses brought forward and offset in this accounting period. Box 170 Income from non trading loan relationships – bank interest. Box 190 Property income.
Chargeable gains Boxes 210 – 220
Profits before deductions and reliefs Boxes 235
The amount on which corporation tax is payable.
Tax calculation Box 440
The corporation tax due for period.
For more on using use HMRC’s free filing services click here.