Return information
On this page, enter information required for the completion of the Company Tax Return CT600. The page has two tabs:
| Registered office address | Enter details of the registered office. This information will only appear on Version 2 of the CT600 if you select Changed since last return. |
| Repayment, estimates and group membership |
Select the relevant boxes to declare that:
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| Transfer pricing |
Select the relevant boxes to declare that:
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| Type of company | If the company type needs to be declared on the CT600, then use the drop-down box to identify the company type. |
| Number of associated companies / 51% group companies |
The labels will vary as follows and you should enter the data as indicated: For periods of account ending on or before 31 March 2015: Number of associated companies Enter the number of companies with which this company is associated (including this company). For periods of account starting on or after 1 April 2015 and ending before 31 March 2023: Number of 51% group companies (including this company) Enter the number of companies, including this company, with which this company is a 51% group company. For periods of account where the second accounting period starts on or after 1 April 2015: Number of associated/Number of 51% group companies (including this company) In the first accounting period, enter the number of companies with which this company is associated (including this company). In the second accounting period, enter the number of companies, including this company, with which this company is a 51% group company. For periods of account straddling 1 April 2023: There are separate data entries for:
Note:
Enter the number of 51% group companies including this company up to 31 March 2023 and/or the number of associated companies excluding this company from 1 April 2023 together with any increase and/or decrease since 1 April 2023. Note:
Note:
HMRC's CT600 guidance update on 10 September 2024 means that any return filed on or after that date must follow the new guidance. CT600 box 326 is completed in such APs based on the entries in the Number of associated companies excluding this company fields in the Return Information screen. For a company that has to pay quarterly instalment payments (QIPs), you will need to ensure that these entries are such that box 326 gives the same number as the 51% group companies but excluding this company. For example, if 51% group companies (including this company) is 4 then box 326 needs to be completed with 3. To achieve this, ensure that the entry in Number of associated companies excluding this company from 01/04/2023 - at start of this period is 3 and also ensure that the number in - at end of this period is correct by using the - increase during this period and/or decrease during this period fields. For periods of account starting on or after 1 April 2023: Number of associated companies excluding this company. This has separate fields to enter the number at the start of this period, increase in this period, and decrease in this period. From these entries the maximum (excluding this company) in this period is calculated. See note below also. Note:
For the purposes of determining if the main rate of corporation tax or the small profits rate applies or if marginal relief is available, the number of associated companies including this company is what is relevant and so the software will automatically add one to the maximum number calculated on this screen. The Marginal relief calculation screen (available by clicking the linked value of Marginal relief in the Tax calculation shows the number of associated companies excluding this company and including this company. |
| Exporter information |
Select the relevant box(es) to report whether or not the company exported goods and/or services outside the UK. Note:
If a checkbox is ticked, the equivalent CT600 box will be populated. These boxes (616 to 618) are optional. |
| Deductions allowance | Select this option to enter the amount of deductions allowance being claimed. When values are entered, a Deductions allowance section is added to the Reliefs report. |
| Return declaration | Enter the name and status of the signatory. |
| Turnover for CT600 |
If the turnover to be declared on the CT600 varies from that shown at Profit & loss account, then Select Adjust the turnover per the P&L account as follows. Enter the amount by which the turnover should be increased or decreased, in either increase turnover by or decrease the turnover by. If no turnover figure should be declared, then select Financial concern with no turnover.
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Introduction
The tax credit on dividends and distributions is abolished from 6 April 2016 and from that date the terminology has been amended so that 'franked investment income' is referred to as 'exempt ABGH distributions or 'exempt distributions'.
The figures of Exempt overseas dividend and UK dividends/distributions received are populated from the income figures entered at Profit & loss and allocated as dividend income.
The only figure you should enter directly on to the tab where applicable is Less: dividends from group companies included above.
The figures of Exempt overseas dividend and UK dividends/distributions received are populated from the income figures entered at Profit & loss and allocated as dividend income.
The only figures you should enter directly on to the tab, where applicable, are Less: dividends from group companies included above and Amount in period before 6 April 2016 of Total non-group dividends/ distributions received.
The figures of Exempt overseas dividend and Exempt UK dividends /distributions are populated from the income figures entered at Profit & loss and allocated as dividend income.
The only figure you should enter directly on to the tab, where applicable, is Less: dividends from group companies included above.
How do I get here?
Tax return disclosure information > Return information
