A CT600 is the UK Company Corporation Tax return which companies
need to file with HMRC following end of the Companies accounting period
A CT600 return is the name of the filing that UK companies must submit to
HMRC after the end of their accounting period. Currently this is stipulated to be no later than 12 months after
the end of the company's Accounting period, with any Corporation Tax payable due after 9 months and a day following the
accounting period end.
The CT600 return is required to be filed digitally with HMRC, with the original CT600 paper form
now obsolete being used only for the compilers reference. Along with the CT600 return HMRC also require
that the Company accounts are also provided in a format known as IXBRL, where key information is tagged
so that the document can be both machine read and viewed as a normal document. Unlike the CT600 the accompanying
Company accounts can cover accounting periods greater than 12 months.
What information does a CT600 cover?
The CT600 return is divided into sections which relate to the different activities of the company.
The main sections are:
Company & Return Information - Name, Company Type UTR and
Income from property - also includes property Capital expenses which are treated differently
Payments and repayments - Bank details to where refunds should be paid
Along with the main CT600 return there are also supplementary sections which we
won't go into here. The most common is the CT600A for declaring Loans to
company officers, but also there are supplementary sections for Tonnage (Boats)
and other items that are normally related to Large of medium enterprises.
How is a CT600 return filed with HMRC?
The CT600 EasyDigitalFiling service enables you to fill in the
sections that a company needs to report on, calculate tax and file directly with the
HMRC gateway. To do this you must already have a HMRC CT600 Gateway Filing Account.
The return must also include the IXBRL tagged accounts which are generated automatically
if an associated Company accounts Filing has been added.
A simple company that has a very basic set of returnable items may in some cases be bale to use
the HMRC CATO (Company Accounts and Tax Online) system to make the digital filing. However due
to the narrow set of circumstances that the CATO system provides for most companies will need to
file using another service (e.g EasyDigitalFiling).
Examples of companies that have to File using a service like EasyDigitalFiling are:
Small Sized companies - (£632K or greater in Turnover)
Extended Accounting period - Where its greater than 12 months
Most entities with property - Where Turnover is greater than £5,200 or a loss has been made
Foreign currency transactions
Adjustments for something reported in a previous years
Chargeable gains or losses
Financial instruments - e.g shares held
Non-trading income (except interest received)
Research and development costs
Complex loan-relationship entries
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