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How to complete your CT600 Company Tax Return form and what information you need to include.
This guide will help you prepare your Company Tax Return. It explains:
If you do not want to prepare your return yourself, you can appoint someone else to deal with HMRC on your behalf.
Enter the registered name of the company.
If the company is not registered, enter the name given in the company’s constitution or rules. If the company’s name is very long, enter the abbreviated name you’ve agreed with HMRC.
If the company is registered at Companies House, enter the company registration number.
You can find your number on the company’s certificate of incorporation and on correspondence from Companies House. Alternatively you can search the Companies House register.
Enter the company Unique Taxpayer Reference.
You can find your number on documents from HMRC, including the notice to file a return. It is the last 10 digits of the 13 digit number at the top of the document.
If you are a limited company, you can request your Unique Taxpayer Reference online.
Enter the number that corresponds to your company type. Enter 0 if none of the company types apply.
Enter 1.
Do not enter 1 for non-exempt unauthorised unit trusts that come within the charge to Company Tax from April 2014.
Read the Company Taxation Manual CTM48000: Authorised investment funds for more information.
Enter 2, read the Company Taxation Manual CTM60700: Close investment holding companies for more information.
Enter 3, read the Company Taxation Manual CTM60780: Close investment holding companies, liquidation for more information.
Enter 4, for more information read:
Enter 5 if policyholders’ share of profits charged at a rate equivalent to the basic rate of Income Tax under section 88 of the Finance Act 1989.
Enter 6, for more information read the:
Enter 7, read the Business Income Manual BIM24782: Meaning of trade: mutual trading and members clubs: mutual associations: specific activities: property management companies for more information.
Enter 8, read the Company Taxation Manual CTM40050: Particular bodies: charities for more information.
Enter 9.
Enter 10.
Leave the Northern Ireland section (boxes 5 to 8) blank.
There is no separate Corporation Tax rate for Northern Ireland. The Northern Ireland Corporation Tax regime draft guidance sets out how legislation will operate once a separate rate is set.
Enter the beginning date (box 30) and the end date (box 35) of the period for which you are making the return. The period cannot start before 1 April 2015.
Enter X if you think a repayment is due for this period. You can speed up your repayment by entering your bank or building society details in boxes 920 to 940.
Enter X if you’re making a claim that reduces your Corporation Tax liability for an earlier period.
Enter X if you’re making more than one return for this company at the same time.
Enter X if you’ve used estimates. Read the Company Taxation Manual CTM3280: Estimated figures in returns for more information.
Enter X if the company is a member of a group that is not small. Read the Enquiry Manual EM1513: Qualifying conditions to be a small group for more information.
Enter X if the company:
HMRC’s detailed guidance on tax avoidance provides more information about the disclosure regime.
There are rules potentially affecting the taxation of transactions (including loans or loan guarantees) between connected businesses. These are known as transfer pricing and thin capitalisation rules.
Small and medium-sized enterprises (SMEs) do not normally have to apply transfer pricing rules when they calculate the amount of tax they should pay (except for transactions with connected businesses in territories with whom we have no treaty). In this context a small and medium-sized enterprise (SME) is a group of businesses:
Businesses that do not meet this definition of an SME must apply transfer pricing and thin capitalisation rules to all transactions with connected businesses which create a UK tax advantage. This includes those entirely within the UK.
If a business is required to make an uplift in its profits, or restriction of its losses, due to a transfer pricing adjustment for a UK-to-UK transaction with a connected business, then that other business can make a claim to assess its profits and losses on a consistent basis, by making a compensating adjustment.
Enter X if this affects your company.
Enter X to confirm that your business is eligible for this exemption.
Enter X in box 80 to indicate you’re submitting accounts for the period the return relates to.
Enter X in box 85 to indicate a different period.
You must include computations that show how the figures in your return were calculated from the figures in the company accounts.
If you’re not submitting accounts and computations, use box 90 to explain your reasons.
Include all the information you consider necessary to explain the figures in your return within the single iXBRL computations file (or using HMRC’s File your accounts and Company Tax Return online service).
For periods ending on or after 1 April 2017, your computation must identify:
If applicable, you must separately detail UK property business losses arising in a period when you were chargeable to Income Tax on your:
Your calculations should show:
You can find out more about the loss reform rules in:
Enter X in the appropriate box or boxes to show which supplementary pages you’re including in your Company Tax Return.
Supplementary pages provide a standard format to help you submit the information HMRC needs. It’s important to get this right because your completed supplementary pages form part of your company’s return and are covered by the declaration.
Warnings about prosecution, late and incorrect returns and late payment of tax also apply to the supplementary pages
Do not complete box 145 or box 150 if the company is an investment company or a unit trust.
Enter the total trading turnover from any source. Include any reimbursed discounts from the Eat Out to Help Out Scheme. Financial concerns that do not have a recognised turnover do not need to complete box 145.
Enter X if the company is a financial concern that does not have a recognised turnover figure.
Enter the total of all profits. This means trade profits defined in Part 3 of the Corporation Tax Act 2009 including any profits arising from trades carried on wholly outside the UK. You should:
Read the Corporate Intangibles Research and Development Manual CIRD200000: Patent box for more information.
You should also include a separate calculation of the profit or loss of each trade showing:
Where relevant, please also include a calculation of the Patent Box deduction.
Enter the total of all losses in box 780 or 790 (accounting for any Patent Box deductions). Your computations should include a detailed calculation of this figure.
Complete box 160 if there are profits in box 155 and the company has unrelieved trading losses from earlier periods to set against profits of the same trade. If the losses brought forward are more than the profits of the trade entered in box 155 you should only enter sufficient losses to cover the trading profit.
Your computations should include a detailed calculation of this figure. For periods ending on or after 1 April 2017, new loss reform rules apply and your calculations must also show the amount of ‘trading profits deductions allowance’ you’ve used. For more information read:
If the company carries on more than one trade, you should provide a calculation of the profit of each trade and the amount of loss set off against each.
Losses that can only be set against trading profit should be entered in box 160. Use box 285 to enter any unused trading loss arising in a period ending on or after 1 April 2017, that can be set against total profits.
For further information, read HMRC’s guidance on:
Read the Corporate Finance Manual CFM64300: Accounts drawn up in a foreign currency for more information.
Leave this blank if you did not put a figure in box 155.
Enter 0 if the figure in box 160 is equal to the figure in box 155.
Do not 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 of its loan relationships in box 170. Trading credits and debits should be brought into account in calculating the profits of the trade. This box includes:
Combine all the company’s non-trading credits and debits into a single figure of profit or deficit. Enter the profit net of any deficit carried back from a later accounting period under section 459(1)(b) of the Corporation Tax Act 2009. Your computations should include a detailed calculation of this figure.
If the company has a non-trading deficit from loan relationships for the period, you should enter that deficit in box 795.
If the company is a non-resident company landlord you must only include non-trading loan relationships referable to the UK property business and if that company has Income Tax losses brought forward, you should show the amounts brought forward, utilised and carried forward in your computation (in box 190).
Enter the net profits from non-trading loan relationships after relief for Income Tax losses brought forward. Read the Corporate Finance Manual 32030: Loan relationships: non-trading profits and deficits for more information.
Enter X in box 172 if the figure in box 170 is net of carrying back a deficit from a later accounting period.
You should show the period from which the deficit has been carried back in your computations. Read the Corporate Finance Manual CFM32070: Loan relationships: non-trading deficits: claims for set-off against profits of an earlier period for more information.
Enter the amount of annual payments not otherwise charged to Corporation Tax and from which Income Tax has not been deducted (read chapter 7, part 10 of the Corporation Tax Act 2009). Your computations should include a detailed calculation of this figure.
Enter any non-exempt dividends or distributions of a company not resident in the UK. Your computations should include a detailed calculation of this figure.
Enter the gross amount before tax (excluding any amount included in box 170. Your computations should include a detailed calculation of this figure.
If you are a non-UK resident company landlord and have an amount on account of tax withheld under the Non-residents Landlord Scheme, you should enter your income in box 190 and the tax withheld in box 515. Read the Company Taxation Manual CTM01170: IT deducted from income received for more information.
Enter any income included within part 4 of the Corporation Tax Act 2009 including income from land and buildings outside the UK. If you’re a non-UK resident company landlord and have an amount on account of tax withheld under the Non-residents Landlord Scheme, you should enter your income here and the tax withheld in box 515.
Your computations should show:
If you’re a non-resident company landlord and have Income Tax losses brought forward, you should show the amounts brought forward, utilised and carried forward in your computation. Enter the net profit of the UK property business after capital allowances and relief for Income Tax losses brought forward.
Property income distributions (read section 548 of the Corporation Tax Act 2010) should generally be included here unless they should be included in calculating trading profits. Your computations should include a detailed calculation of this figure.
Enter the non-trading gain on intangible fixed assets (where the intangible assets are held for the purpose of a trade or a property business; include the credits and debits in calculating the profits of the trade or property business). If there is a non-trading loss you may need to make entries in boxes 265, 830 and 835.
Your computations should include a detailed calculation of this figure. To find out more about the computational rules for intangible fixed assets, read:
Enter the figure from box F70 on the supplementary page CT600F Tonnage Tax.
Enter any profits or gains that have not been included under any other heading. This includes miscellaneous charges listed in section 1173 of the Corporation Tax Act 2010 except for non-trading gains on intangible fixed assets. You should also include non-exempt dividends or distributions of a company resident in the UK.
You can use this box to report a post cessation receipt. If you’re electing to apply the Corporation Tax rate that was applicable in the year of cessation of trade, you may not be able to file your return online. Contact your HMRC office for clarification. Your computations should include a detailed calculation of this figure.
Enter the total gains in this period.
If there were no gains, leave this box and boxes 215 and 220 blank.
Enter the details of any allowable losses in the period in box 825.
If you make an entry in box 210, 215 or 825, you should attach calculations of each chargeable gain and allowable loss to show your calculations. Include full details and any claims or elections.
The Finance Act 2018 amended the indexation allowance rules. This means that if you dispose of an asset on or after 1 January 2018, you must only calculate indexation up to December 2017. Read the Allowance rates for Corporation Tax on chargeable gains for more information.
Read Corporation Tax when you sell business assets for more information about the chargeable gains (and allowable losses) of companies.
Only enter a figure here if you made an entry in box 210. The figure you enter in box 215 must not be greater than the figure in box 210.
If you make 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 allowance rules. If you dispose of an asset on or after 1 January 2018, you must only calculate indexation up to December 2017. Read Corporation Tax on chargeable gains: Indexation Allowance rates for more information.
Read Work out and claim relief from Corporation Tax trading losses for more information about allowable losses.
Enter the amount in box 210 minus the amount in box 215. If boxes 210 and 215 are equal enter 0.
Enter the amount of losses brought forward, allowed against certain investment income which would otherwise have been treated as trading income (read section 46 of the Corporation Tax Act 2010). Your computations should include a detailed calculation of this figure.
Read Company Tax Manual CTM04250: Relief for losses carried forward for more information.
Enter the amount of deficit carried forward from earlier periods and set off against the non-trading profits of this period. The figure entered in this box cannot exceed the total of boxes 170, 180, 185, 190 and 220.
Your computations should include a detailed calculation of this figure. Your calculations must show the amount of non-trading profits deductions allowance you’ve used. For more information read:
You should enter unused non-trade deficits that arose in a period ending on or after 1 April 2017, that can be set against total profits, in box 263.
For more information, read:
Enter the net sum of boxes 165 to 205 and 220 minus the sum of boxes 225 and 230.
Enter any Share Loss Relief under section 68 of the Corporation Tax Act 2010. Your computations should include a detailed calculation of this figure.
Read the Venture Capital Schemes Manual at VCM70000: Share loss relief for more information.
Enter any management expenses defined in chapter 2, part 16 of the Corporation Tax Act 2009. Read the Company Taxation Manual CTM08000: Management expenses for more information.
Your computations should include a detailed calculation of this figure. For periods ending on or after 1 April 2017, new loss reform rules apply. Read 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 this guidance.
Enter any losses of a UK property business defined in chapter 2, part 4 of the Corporation Tax Act 2009 and for which relief is given under section 62 of the Corporation Tax Act 2010. Read Corporation Tax: terminal, capital and property income losses for more information.
Your computations should include a detailed calculation of this figure. For periods ending on or after 1 April 2017, new loss reform rules apply. Read 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 this guidance.
Enter any capital allowances for the purposes of management of the business as defined in section 53 of the Capital Allowances Act 2001 and apply to investment companies only. Your computations should include a detailed calculation of this figure.
Read the Capital Allowances Manual CA29320: How allowances and charges are made for more information about how plant and machinery allowances are given to investment companies.
Enter the amount of the non-trading loan relationship deficit set against the profits of the same accounting period. Your computations should include a detailed calculation of this figure. Read the Corporate Finance Manual CFM32060: Claims for set-off against profits of the same period for more information.
Your company’s interest could be restricted under the Corporate Interest Restriction rules defined in part 10 of the Taxation (International and Other Provisions) Act 2010. Read Restriction on Corporation Tax relief for interest deductions for more information.
Enter the amount of the carried forward non-trading loan relationship deficit set against the profits of this accounting period.
Your computations should include a detailed calculation of this figure. For periods ending on or after 1 April 2017, new loss reform rules apply. Read 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 this guidance.
Enter the amount you are claiming under section 753 of the Corporation Tax Act 2009.
Your computations should include a detailed calculation of this figure. For periods ending on or after 1 April 2017, new loss reform rules apply. Read 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 this guidance.
Enter the total trading losses you’re claiming to set against total profits under section 37 of the Corporation Tax Act 2010. Read Work out and claim relief from Corporation Tax trading losses for more information.
Your computations should include a detailed calculation of this figure. If the company carries on more than one trade, identify in the computations the trade giving rise to the loss.
Enter X in box 280 if this applies. You cannot make a carry back claim until the return for the period of the loss has been delivered. Your computations must identify the accounting period (or periods) from which the losses are carried back.
Read Work out and claim relief from Corporation Tax trading losses for more information.
Enter the total carried forward trading losses that you are setting against total profits.
Your computations should include a detailed calculation of this figure. If the company carries on more than one trade, identify in the computations the trade giving rise to the loss. For periods ending on or after 1 April 2017, new loss reform rules apply. Read 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 this guidance.
These are excess non-trade capital allowances under section 260(3) of the Capital Allowances Act 2001. Your computations should include a detailed calculation of this figure.
Read the Capital Allowances Manual CA29450: How allowances and charges are made for more information.
Enter the total of boxes 240 to 275 and 290. The total cannot exceed the figure in box 235.
Enter the amount given for box 235 minus box 295.
This box is for relief on donations to charities, community amateur sports clubs and grassroots sport. Enter the amount of qualifying donations made by the company in the period. Do not enter a figure greater than that in box 300. For more information read:
Do not include payments that are otherwise deductible in calculating profits. Your computations should include a detailed calculation of this figure. You should show in your computations separate totals for qualifying charitable donations made to charities established in the UK and to organisations eligible for UK charitable tax reliefs established outside of the UK.
Enter the amount of group relief claimed. The figure you enter should not exceed box 300 minus box 305.
If the company is claiming group relief you should complete the supplementary page CT600C: Group and consortium relief. The figure in box 310 should equal box C10 of the supplementary page.
Read Work out and claim relief from Corporation Tax trading losses for more information.
Enter the amount of group relief claimed. The figure you enter should not exceed the figure given for box 300 minus boxes 305 and 310.
If the company is claiming group relief you should complete the supplementary page CT600C: Group and consortium relief. The figure in box 312 should equal box C130 of the supplementary page.
Group relief for carried forward losses can be claimed for losses arising after 1 April 2017. Your computations should include a detailed calculation of the amount claimed which must include the amount of deductions allowance you’ve used (read section 269ZZ(1)(a) of the Corporation Tax Act 2010).
If the company is a member of a deductions allowance group:
To find out more about group relief for carried forward losses, read Company Taxation Manual CTM82000: Group relief for carried-forward losses.
Enter the figure given in box 300 minus the sum of boxes 305 and 310. This is the company’s taxable total profits (read section 4 of the Corporation Tax Act 2010).
Do not complete this box for a contractor ring fence under part 8ZA of the Corporation Act 2010.
Otherwise, enter the amount of production ring fence profits defined in 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 more information.
Leave this box blank.
Enter the amount of profit chargeable at each rate of tax and the amount of tax for each financial year. Read Rates and allowances for Corporation Tax for more information.
Enter the sum of boxes 345, 360, 375, 395, 410 and 425.
Only complete this box if you have ring fence profits. Enter the amount of Marginal Relief due.
Enter the figure in box 430 minus the figure in box 435.
Enter the amount of any Community Investment relief due under Part 7 of the Corporation Tax Act 2010.
Enter any Double Taxation Relief claimed against Corporation Tax chargeable. Exclude any amount entered in box 500. Your computations should include a detailed calculation of this figure including details of any underlying tax relief claims. You should include any entry from box F45 of the supplementary page CT600F Tonnage Tax.
Read Internal Manual INTM166000: Double Taxation Relief for more information.
Enter X if applicable. Read Internal Manual INTM164010: UK residents with foreign income or gains for more information.
Enter X if applicable. You should identify the period or periods from which the relief has been carried back in your computations. For more information read the HMRC Internal Manual:
Enter the amount of advance Corporation Tax set off. Your computations should include a detailed calculation of this figure.
Read Company Taxation Manual CTM18250: Shadow ACT for more information about the set-off of advance Corporation Tax for accounting periods beginning on or after 6 April 1999.
Enter the sum of boxes 445, 465, and 480. The figure cannot exceed the figure in box 440.
Enter the total amount of Coronavirus Job Retention Scheme (CJRS) payments you received, in the accounting period covered by this return.
When calculating the amount received, do not deduct amounts:
Add back any overpayments of amounts received in an earlier period that have been offset against Coronavirus Job Retention Scheme payments received in this accounting period.
Enter the total amount of Coronavirus Job Retention Scheme payments received in the accounting period for which you were entitled to claim. Include amounts you received that you were entitled to but repaid voluntarily at the time of filing your return.
Do not include any amounts that you were entitled to when you made the claim, but were not entitled to retain by the end of the accounting period. For example, where an amount received was not used for the required purpose.
The figure in box 472 cannot exceed the figure in box 471. If you do not complete box 472, the figure in box 471 (less the amount repaid or assessed in box 473) will be assessed to income tax as a Coronavirus Job Retention Scheme overpayment.
Enter any Coronavirus Job Retention Scheme payments received in this accounting period, which at the time of completing this return:
Do not:
Enter (at the time of filing the return) the amount of any overpayments from other COVID-19 support schemes you’ve received and not repaid, in the accounting period covered by this return. For example, the Eat Out to Help Out Scheme.
This box should also be used to report Coronavirus Job Retention Scheme overpayments for amounts received in an earlier accounting period that you are not entitled to retain in this accounting period.
To assist with completing this section and box 526, an illustrative example is shown below:
This example should help you complete boxes 471 to 474 and box 526 (Coronavirus support schemes overpayment now due).
Company A’s accounting period was 1 January 2020 to 31 December 2020. It 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 the company 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 that a further over-claim of £10,000 was received in 2020. They made a voluntary disclosure and repaid £5,000 of this amount.
In September 2021, they identified an additional over-claim of £8,000 was received in 2020. They did not disclose this amount.
The company did not make any Eat Out to Help Out claims or payments.
Based on this information, Company A completed their return as follows:
This is the amount of Coronavirus Job Retention Scheme grant that they received.
This is calculated as:
This is the amount voluntarily disclosed in February 2021 and is included whether paid or not.
This is calculated as:
This is the amount that was over-claimed but not subject to a voluntary disclosure. This means it’s an overpayment and must be repaid. The £5,000 unpaid voluntary disclosure will be assessed separately.
Enter the figure from box 440 minus the figure from box 470.
Enter the figure you gave in box A80 of the supplementary page CT600A Loans to participators by close companies.
Enter X if this applies.
Enter the figure you gave in box B30 on the supplementary page CT600B Controlled Foreign Companies.
Enter the amount of Bank Levy due. For more information read:
Enter the amount of Bank surcharge due.
Read Bank Corporation Tax surcharge for more information.
Enter the sum of boxes 490, 495 and 496.
Enter the amount of supplementary charge for a production ring fence under Part 8 of the Corporation Tax Act 2010.
This is the figure you entered in box I70 on the supplementary page CT600I: supplementary charge in respect of ring fence trades.
Enter the sum of boxes 475, 480, 500 and 505.
Enter the amount of Income Tax suffered by the company on investment income which it has received net of tax. Your computations should include a detailed calculation of this figure.
Do not include deductions on account of tax from contract payments under the Construction Industry Scheme. Read What you must do as a Construction Industry Scheme subcontractor for more information about the repayment of deductions that the company has not been able to set off against its PAYE liabilities.
Read Company Taxation Manual CTM35250: Conditions for a set off claim under ITA07/S952 for more information.
Enter the figure from box 515 minus the figure from box 510. Leave this blank if box 515 does not exceed box 510.
Enter the figure from box 510 minus the figure from box 515. If box 515 exceeds box 510, enter 0.00. This is the amount of the company’s self assessment if it does not have to account for tax chargeable on restitution interest or coronavirus support scheme overpayments.
Enter the total amount of Coronavirus Job Retention Scheme and Eat Out to Help Out overpayments that now form part of your self-assessment and will be assessed for income tax. The example in the Coronavirus support schemes and overpayments section of the guidance will help you complete this box.
We’ll write to you with the reference number and payment details. This is not Corporation Tax so do not pay this with your main Corporation Tax liability.
Enter the amount of Corporation Tax payable on restitution interest (read Part 8C of Corporation Tax Act 2010. This is the figure you entered in box K35 on the supplementary page CT600K Restitution Tax.
Enter the sum of boxes 525, 526 and 527. This is the amount of the company’s self assessment.
Enter the figure you gave in box L210 of the supplementary page CT600L Research and Development. Your computations should include a detailed calculation of this figure.
Leave this box blank.
Enter any applicable:
Your computations should include a detailed calculation of this figure.
Read HMRC’s policy paper Museums and galleries tax relief and the guidance on Creative Industry tax reliefs for Corporation Tax for more information.
Enter the total of boxes 530 to 540.
Enter the amount of land remediation tax credit claimed. Your computations should include a detailed calculation of this figure. Read the Corporate Intangibles Research and Development Manual CIRD68000: Land Remediation Relief for more information.
Enter the amount of life assurance company tax credit claimed. The figure in box 555 must not exceed the figure in box 525. Read the Life Assurance Manual LAM04030: Calculating E adjusted BLAGAB management expenses for more information about the special provisions that apply to companies carrying on a life assurance business.
You should include any amount of tax treated as paid on a non-trading loan relationship credit from a related transaction on an investment life insurance contract. Read the Insurance Policyholders Taxation Manual from IPTM3900: Policies and contracts owned by companies for more information.
Enter the total of boxes 550 and 555.
Enter the amount of first-year tax credit claimed. First-year tax credits are repealed with effect for expenditure incurred on or after 1 April 2020 (read section 33 of the Finance Act 2019). Your computations should include a detailed calculation of this figure.
To find out more about first-year tax credit read the Capital Allowances Manual CA23175: First-year tax credits.
Enter the figure in box 545 minus the figure in box 525. Enter 0 if the result is negative.
Enter the sum of boxes 545 and 560 minus the sum of boxes 525 and 570. The amount must not exceed the figure in box 560.
Your computations should include a detailed calculation of this figure.
Enter the sum of boxes 545, 560 and 565 minus the sum of boxes 525, 570 and 575. This must not exceed the figure in box 565. Your computations should include a detailed calculation of this figure.
First-year tax credits are repealed with effect for expenditure incurred on or after 1 April 2020 (read section 33 of the Finance Act 2019).
Do not complete box 585, 590 or form CT600I for a contractor ring fence under part 8ZA of the Corporation Act 2010.
Otherwise, enter the amount of included corporation tax and supplementary charge for a production ring fence under Part 8 of the Corporation Tax Act 2010.
Use the figures you gave in boxes I80 and I85 of the supplementary page CT600I: supplementary charge in respect of ring fence trades.
Check you’ve entered the amount of ring fence profits in box 320.
Leave this box blank.
Enter the amount of Corporation Tax paid for the accounting period and not repaid by HMRC. Do not include any restitution tax or coronavirus support scheme overpayments in this figure. Your computations should include a detailed calculation of this figure.
Enter the figure in box 525 minus the figures in boxes 545, 560, 565 and 595. Do not enter a negative figure.
Enter the 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 to enter the account details for any repayment. Repayments are made by direct credit to a bank or building society account. If payment was made on a debit or credit card, repayments will normally be made to that card.
Enter the amount surrendered to you by another group company under section 963 of of the Corporation Tax Act 2010 or Regulation 9 of the Corporation Tax (Instalment Payments) Regulations 1998.
Enter the amount of research and development expenditure credits surrendered to you by another group company under chapter 6A, Part 3 of the Corporation Tax Act 2009.
Your computations must include details of the surrendering company.
Responding to questions 616 to 618 is optional. HMRC will share your responses and business name and address with the Department for International Trade who will process them. HMRC will not use your responses for any other purpose.
Enter X if the company exported goods to individuals, enterprises or organisations outside the United Kingdom during the period of the return.
Enter X if the company exported services to individuals, enterprises or organisations outside the United Kingdom during the period of the return.
Enter X if the company did not export goods and (or) services to individuals, enterprises or organisations outside the United Kingdom during the period of the return.
The term franked investment income was repealed on 6 April 2016. It’s been replaced with other definitions of dividends for current areas of legislation that use franked investment income.
Enter the amount of any exempt ABGH distributions that the company has received. Exempt ABGH distribution means a distribution which:
Exclude exempt distributions made by certain other companies in the same group or by certain consortia company (read section 279G(3) of the Corporation Tax Act 2010).
Enter the number of companies in a 51% group that are related for any part of the accounting period. The total should include your company. Leave this box blank if this company has no related 51% companies.
Enter X if the company was a large company for the purposes of quarterly instalments. If you make an entry here you:
Do not enter X if:
For more information about large companies, read:
Enter X if the company was a very large company for the purposes of quarterly instalments. If you make an entry here you:
Do not enter X if:
Read Company Tax Manual CTM92800: quarterly instalments: Very large companies for more information.
Enter X if the company is a participating company in a Group Payment Arrangement.
Read Corporation Tax: Group Payment Arrangements for more information.
Enter X if the company has written down or sold intangible assets. This applies to any intangible assets — whether held for the purpose of a trade or property business, or for non-trading purposes.
Enter X if the company has made any royalty payment overseas. Make an entry whether or not the company:
Read the notes for the supplementary page CT600H Cross-border royalties for more information.
Enter the total value of any Eat Out to Help Out Scheme claims reflected in your trading turnover for this return period.
Payments received for the Eat Out to Help Scheme are taxable and must be taken into consideration when computing taxable profits. Find out more about the Eat Out to Help Out Scheme.
For guidance and information to help you complete this section, read:
Enter X if as applicable.
Enter X if the claim for R&D enhanced expenditure is made by a large company.
Enter the enhanced expenditure. This is the amount resulting from adding the R&D additional deduction to the qualifying expenditure. Your computations should include a detailed calculation of this figure. Do not enter expenditure which qualifies for Research and Development Expenditure Credit here.
Enter the amount of the enhanced expenditure. Include claims for film, television, animation, video games, theatre, orchestra or museums and galleries expenditure. Your computations should include a detailed calculation of this figure.
Enter the sum of boxes 660 and 665.
Enter the amount of enhanced expenditure of a SME on work sub-contracted to it by a company that is not a SME. Your computations should include a detailed calculation of this figure.
Enter the additional deduction (40% for a large company) under section 1089(2) or section 1091(3) of the Corporation Tax Act 2009. Relief for a SME was withdrawn from 1 April 2012.
Enter an amount equal to 150% of the qualifying land remediation expenditure. Include claims under the special provisions for life assurance companies. Your computations should include a calculation of the qualifying expenditure.
Complete the following boxes if the company is:
Enter information about capital allowances and balancing charges included in the calculation of trading profits or losses in boxes 690 to 730.
Enter information about capital allowances and balancing charges not included in the calculation of trading profits or losses in boxes 735 to 755.
You must show how you’ve calculated the capital allowances and balancing charges in your computations.
Read Claim capital allowances for more information.
Enter the amount of Annual Investment Allowance included in the calculation of trading profits or losses. Read Claim capital allowances for more information.
Enter the amount of super-deduction claim included in the calculation of trading profits or losses in box 691.
Enter any balancing charges arising on disposals for expenditure in relation to which the super-deduction has been claimed in box 692.
Read Check if you can claim super-deduction or special rate first year allowances to find out more about the super-deduction.
Enter the amount of special rate allowance claim included in the calculation of trading profits or losses in box 693.
Enter any balancing charges arising on disposals for expenditure in relation to which the special rate allowance has been claimed in box 694.
Read Check if you can claim super-deduction or special rate first year allowances to find out more about the special rate allowance.
Enter the total allowances, including any Annual Investment Allowance claimed, in respect of the special rate pool in box 695. Enter any balancing charges in respect of the special rate pool in box 700.
Read Claim capital allowances for more information.
Enter the total allowances including any Annual Investment Allowance claimed, in respect of the main pool in box 705. Enter any balancing charges in respect of the main pool in box 710.
Read Claim capital allowances for more information.
If you hold the necessary allowance statements, enter the total amount of your structures and buildings allowances. Show how you calculated the allowances in your tax computation.
For more information read:
Enter the total Business Premises Renovation Allowance (BPRA) in box 715 and any balancing charges in box 720. Any residual BPRA for accounting periods starting on or after 1 April 17 should be included in the ‘Other allowances and charges’ boxes (725,730,750,755). You cannot claim BPRA for expenditure incurred after 31 March 2017.
Read Business Premises Renovation Allowance for more information.
Enter the total of other allowances included in the calculation of the profits or losses of a trade, which are not included in other boxes within this section in box 725. Enter any other balancing charges relating to a trade in box 730.
Enter the total allowances claimed on the provision of plant or machinery for electric vehicle charging points in box 713. If the full allowance is claimed, this will be the total expenditure incurred.
Enter any amount brought into account upon disposal of such plant and machinery in box 714. Record any disposal values in box 714 even if a balancing charge has not arisen due to the disposal value being brought into account in the main or special rate pool.
Do not include the sums in boxes 713 and 714 with other allowances and balancing charges in boxes 690 to 730 (unless a disposal value has been brought into account in the main pool, in which case it could affect the amounts entered in 705 and 710).
Read Capital Allowances Manual CA23156: Plant and machinery: expenditure on plant or machinery for an electric vehicle charging point for more information.
Enter the total allowances claimed on plant and machinery for use in a designated assisted area within an Enterprise Zone in box 721. If the full allowance is claimed, this will be the total expenditure incurred.
Enter any amount brought into account upon disposal of such plant or machinery in box 722. These amounts are recorded separately for State aid purposes. Record any disposal value in box 722 even if a balancing charge has not arisen due to the disposal value being brought into account in the main pool or special rate pool.
Do not include the sums in boxes 721 and 722 with the other allowances and balancing charges in boxes 690 to 730 (unless a disposal value has been brought into account in the main pool, in which case it could affect the amounts entered in 705 or 710).
Read Extension of enhanced capital allowances for Enterprise Zones for more information.
Enter the total allowances claimed on the purchase of a zero emission goods vehicle in box 723. If the full allowance is claimed, this will be the total expenditure incurred.
Enter any amount brought into account for the disposal of such a vehicle in box 724. These sums are recorded separately for State aid purposes. Record any disposal value in box 724 even if a balancing charge has not arisen due to the disposal value being brought into account in the main or special rate pool.
Do not include the sums in boxes 723 and 724 with the other allowances and balancing charges in boxes 690 to 730 (unless a disposal value has been brought into account in the main pool, in which case it could affect the amounts entered in 705 or 710).
Read Capital Allowances Manual CA23145: Zero emission goods vehicles for more information.
Enter the total allowances claimed on zero emission cars in box 726. If the full allowance is claimed, this will be the total expenditure incurred.
Enter any amount brought into account for the disposal of such a vehicle in box 727. Record any ‘disposal value’ in box 727 even if a balancing charge has not arisen due to the disposal value being brought into account in the main pool.
Do not include the sums in boxes 726 and 727 with the other allowances and balancing charges in boxes 690 to 730 (unless a disposal value has been brought into account in the main or special rate pool, in which case it could affect the amounts entered in 705 or 710).
Read Claim capital allowances for more information.
Enter the amount of Annual Investment Allowance not included in the calculation of trading profits or losses. You should also read the guidance for box 690.
If you hold the necessary allowance statements, enter the total amount of your structures and buildings allowances. Show how you calculated the allowances in your tax computation.
Read HMRC’s guidance, Claiming capital allowances for structures and buildings for more information. The Capital Allowances Manual CA90000: Structures and buildings allowance provides more detailed information.
Enter the total Business Premises Renovation Allowance in box 740 and any balancing charges in box 745. You should also read the guidance for boxes 715 and 720.
Enter the amount of super-deduction claim not included in the calculation of trading profits or losses in box 741. Enter any balancing charges arising on disposals for expenditure in relation to which the super-deduction has been claimed in box 742.
Read Check if you can claim super-deduction or special rate first year allowances for more information about the super-deduction.
Enter the amount of special rate allowance claim not included in the calculation of trading profits or losses in box 743. Enter any balancing charges arising on disposals for expenditure in relation to which the special rate allowance has been claimed in box 744.
Read Check if you can claim super-deduction or special rate first year allowances for more information about the special rate allowance.
Enter the total allowances, including any Annual Investment Allowance claimed, not included in the calculation of the profits or loss of a trade in box 750. Enter any balancing charges not included in the calculation of the profit or loss of any trade in box 755.
Do not include any amounts for the Business Premises Renovation Allowance in boxes 750 and 755 (unless it’s residual BPRA for accounting periods starting on or after 1 April 17).
Enter the total allowances in box 737 and any disposal values in box 738. Box 737 is for the total allowances claimed on the provision of plant or machinery for an electric vehicle charging point. If the full allowance is claimed, this will be the total expenditure incurred.
Box 738 is for any amount brought into account upon disposal of such plant and machinery. Record any disposal value in box 738 even if a balancing charge has not arisen due to the disposal value being brought into account in the main or special rate pool.
Do not include the sums in boxes 737 and 738 with other allowances and balancing charges in boxes 750 or 755 (unless a disposal value has been brought into account in the main pool, in which case it could affect the amounts entered in those boxes).
The Capital Allowances Manual CA23156: Expenditure on plant or machinery for an electric vehicle charging point provides more detailed information.
Enter the total allowances in box 746 and any disposal values in box 747. Box 746 is for the total allowances claimed on plant and machinery for use in a designated assisted area within an Enterprise Zone. If the full allowance is claimed, this will be the total expenditure incurred.
Box 747 is for any amount brought into account upon disposal of such plant and machinery. These amounts are recorded separately for State aid purposes.
Do not include the sums in boxes 746 and 747 with the other allowances and balancing charges in boxes 750 or 755 (unless a disposal value has been brought into account in the main or special rate pool, in which case it could affect the amounts entered in those boxes).
Read Extension of enhanced capital allowances for Enterprise Zones for more information.
Enter the total allowances in box 748 and any disposal values in box 749. Box 748 is for the total allowances claimed on the purchase of a zero emission goods vehicle. If the full allowance is claimed, this will be the total expenditure incurred.
Box 749 is for any amount brought into account upon disposal of such a vehicle. These amounts are recorded separately for State aid purposes. Record any disposal value in box 749 even if a balancing charge has not arisen due to the disposal value being brought into account in the main pool.
Do not include the sums in boxes 748 and 749 with the other allowances and balancing charges in boxes 750 or 755 (unless a disposal value has been brought into account in the main pool, in which case it could affect the amounts entered in those boxes). Read Capital Allowances Manual CA23145: Zero emission goods vehicles for more information.
Enter the total allowances in box 751 and any disposal values in box 752. Box 751 is for the total allowances claimed on the purchase of a zero emission car. If the full allowance is claimed, this will be the total expenditure incurred.
Box 752 is for any amount brought into account for the disposal of such a vehicle. Record any disposal value in box 752 even if a balancing charge has not arisen due to the disposal value being brought into account in the main pool.
Do not include the sums in boxes 751 and 752 with the other allowances and balancing charges in boxes 750 and 755 (unless a disposal value has been brought into account in the main pool, in which case it could affect the amounts entered in those boxes). Read Claim capital allowances for more information.
Enter the total expenditure incurred in the accounting period on which first-year allowances are claimed. You must show the total of those first-year allowances in your computations if you’ve claimed 100% first-year allowances on:
Read Claim capital allowances for more information.
Enter the total expenditure incurred on qualifying energy-saving investments and environmentally beneficial plant and machinery, meeting the listed conditions on the energy or water technology criteria or product lists. The total you enter here will also be included in the figure you enter in box 760.
Enter the total expenditure on long-life assets or integral features, excluding any amount entered in box 760 (expenditure on which first-year allowance is claimed). The amount entered in this box should include any Annual Investment Allowance claimed.
Read Capital Allowances Manual CA45300: Qualifying expenditure, qualifying building and qualifying business premises for more information about integral features.
Enter the qualifying expenditure as shown in the allowance statement if you are both:
In your tax computation include details of the date the building first came into qualifying use or, if later, the date the qualifying expenditure was incurred.
Read Claiming capital allowances for structures and buildings for more information. The Capital Allowances Manual CA90005: Structures and buildings allowance provides more detailed guidance.
Enter the total expenditure on which the super-deduction has been claimed.
Read New temporary tax reliefs on qualifying capital asset investments from 1 April 2021 for more information.
Enter the total expenditure on which the special rate allowance has been claimed.
Read HMRC’s policy paper New temporary tax reliefs on qualifying capital asset investments from 1 April 2021 for more information.
Enter the total expenditure on machinery and plant that is not a long-life asset or integral feature, but exclude any amount entered in box 760 (expenditure on which first-year allowance is claimed). The amount entered in this box should include any Annual Investment Allowance claimed.
Your computations should include a detailed calculation of losses, deficits and excess amounts.
Use the following boxes to enter the losses, deficits and excess amounts arising in the accounting period.
Use boxes 785, 800, 810, 835, 840, 845 and 855 to enter the maximum amount available for surrender as group relief (do not include amounts that are available for surrender as group relief for carried forward losses). For more information read:
You should also complete supplementary pages CT600C Group and consortium if the company is surrendering any amount by way of group relief.
Enter the losses of trades carried on wholly or partly in the UK. This means trades where the profits fall within Part 3 of the Corporation Tax Act 2009. Include any surplus lease payments not brought into account for the purposes of calculating contractor ring fence profits under section 356NA(3) of the Corporation Tax Act 2010.
Read Work out and claim relief from Corporation Tax trading losses for more information.
Enter the amount of trading loss (read section 100 of the Corporation Tax Act 2010). Include any surplus lease payments not brought into account for the purposes of calculating contractor ring fence profits under section 356NA(3) of the Corporation Tax Act 2010.
Enter the losses of trades carried on wholly outside the UK. This means trades where the profits fall within Part 3 of the Corporation Tax Act 2009.
Enter the non-trade deficit from loan relationships and derivative contracts arising (as calculated under section 301 of the Corporation Tax Act 2009. You should also read the guidance for box 170.
Enter the deficit within chapter 16 of part 5 of the Corporation Tax Act 2009 (non-trading deficit on loan relationship).
Enter the losses of a UK property business (defined in chapter 2, Part 4 of the Corporation Tax Act 2009). Exclude amounts carried forward from a previous accounting period.
Read Corporation Tax: terminal, capital and property income losses for more information.
Enter the UK property business loss arising in the accounting period. Do not include losses brought forward from earlier periods that are treated as arising in the accounting period (read section 102 subject to section 105 of the Corporation Tax Act 2010).
Do not include an amount of property loss if that loss arose in a period for which you were chargeable to Income Tax on your UK property business profits or other UK property income.
Enter the losses of an overseas property business (defined in chapter 2, Part 4 of the Corporation Tax Act 2009).
Enter losses that fall within section 91 of the Corporation Tax Act 2010.
Enter capital losses calculated under section 16, Part 2 of the Taxation of Chargeable Gains Act 1992.
If you make an entry in boxes 210, 215 or 825. Attach calculations of each chargeable gain and allowable loss to show how your worked out your entries. Include full details and any claims or elections. Read Corporation Tax: terminal, capital and property income losses for more information.
Enter non-trading losses, arising in the accounting period on intangible fixed assets, calculated under Part 8 of the Corporation Tax Act 2009.
Enter the non-trading loss on intangible fixed assets of the accounting period. Do not include amounts brought forward from earlier accounting periods that are treated as a non-trading loss on intangible fixed assets for the period (read section 104 subject to section 105 of the Corporation Tax Act 2010.
Enter the capital allowance excess of the accounting period ignoring capital allowances brought forward from earlier periods (read section 101 of the Corporation Tax Act 2010.
Enter the qualifying charitable donations and qualifying expenditure on grass root sports. Read Part 6 and part 6A of the Corporation Tax Act 2010 subject to section105.
Enter the amount of management expenses and qualifying charitable donations made that cannot be deducted in full for the accounting period under Part 16 of the Corporation Tax Act 2009. Exclude excess expenses carried forward from a previous accounting period.
Enter the management expenses that are deductible for the accounting period. Do not include management expenses:
Read section 103 subject to section 105 of the Corporation Tax Act 2010 for more information.
Leave this section (boxes 856 to 858) blank.
Enter the company (or nominee) bank or building society details (boxes 920 to 940) on every return you complete, whether or not you think there may be a repayment.
HMRC can make repayments direct to a bank or building society account but, for security reasons, only the details entered in boxes 920 to 940 from your latest return will be used. Repayment may be made direct to your card if you paid the tax by debit or credit card. Make sure you enter X in box 40 or 45 to alert HMRC that a repayment may be due.
Complete this box if you do not want HMRC to make repayments below a certain amount. HMRC sets any overpayments you have against any other Corporation Tax liability before repaying them. Where a repayment is due, we will:
You can prevent HMRC from making an automatic repayment by entering an amount over £100 in box 860. If your overpayment is over £100 and you enter an amount greater than £100, we will not make any repayment unless it’s above the limit you’ve chosen. Repayments include tax, payable credits, interest, and late filing penalties or any combination of them.
Complete boxes 900 to 915 instead of box 860 if you want to surrender a tax refund under section 963 of the Corporation Tax Act 2010 to another group company.
Any repayment limit authority provided for previous return periods will not be carried forward. You must renew or change the limit each time you complete a Company Tax Return, even if you’re submitting two returns at the same time.
Enter X in box 40 to alert HMRC that a repayment may be due and enter the relevant figures in boxes 865 to 895.
Enter the figure given in box 605 minus the sum of boxes 570, 575 and 580.
Enter the figure from box 520.
Enter the amount of payable Research and Development tax. This cannot exceed the figure you entered in box L180 on the supplementary page CT600L Research and Development. Your computations should include a detailed calculation of this figure.
Enter the amount of payable research and development expenditure credit calculated under step 7 of section 104N(2) of the Corporation Tax Act 2009. This is the figure you entered in box L125 on the supplementary page CT600L Research and Development. Your computations should include a detailed calculation of this figure.
Enter the amount of payable film, television, animation, video games, theatre, orchestra and museums and galleries tax credit. The amount must not exceed the figure given in box 570. Your computations should include a detailed calculation of this figure.
Read Creative Industry tax reliefs for Corporation Tax for more information.
Enter the figure from box 575.
Enter the figure from box 580.
Complete boxes 900 to 915 if the company is surrendering a tax refund under section 963 of the Corporation Tax Act 2010. Check that you’ve entered X in box 40 to alert HMRC that a repayment may be due.
Read Company Taxation Manual CTM92440: Repayment — intra-group surrender for more information about surrenders of tax refunds.
Enter the amount being surrendered by the company (include surrenders under regulation 9 of the Instalment Payments Regulations).
Enter X if the joint notice is attached. For a surrender under regulation 9 of the Instalment Payments Regulations 1998 you should supply a schedule of the amounts and dates of each instalment surrendered.
Enter X if the joint notice will follow.
If you’ve not yet sent the notice, enter the amount of repayment you want to stop until you send it.
The quickest and safest method of repayment is a direct transfer from HMRC to your nominated bank or building society account. If you’re submitting more than one return at the same time, you must enter the account details on each return. It’s best to do this whether or not you think a repayment is due.
You must provide the account details every time you complete a return form.
Enter the name of the bank or building society of the person the repayment will go to.
Enter the 6-digit branch sort code of the person the repayment will go to.
Enter the account number of the person the repayment will go to.
Enter the name of the account of the person the repayment will go to.
If applicable, enter the building society reference of the person the repayment will go to.
To nominate someone other than the company to receive a repayment you must enter their details using boxes 955 to 965. You must also authorise the nomination by completing boxes 945, 950 and 970 every time you submit a Company Tax Return form:
If you authorise someone else to receive a repayment you must provide their bank or building society account details.
The return must include a declaration.
Enter the name of the person making the declaration.
Enter the date the declaration is made.
Enter the status of the person making the declaration.
Don’t include personal or financial information like your National Insurance number or credit card details.
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