Corporation Tax: controlled foreign companies, foreign permanent establishment exemptions, hybrid and other mismatches (CT600B (2022) version 3)
Use these supplementary pages if your company held an interest of 25% in a foreign company controlled from the UK, is a hybrid entity or other mismatch.
Documents
Details
Before you download the form and send it in the post, check when you need to send an online Company Tax Return.
Use these pages if both:
- your company held an interest of 25% in a foreign company controlled from the UK at any time in this accounting period
- the accounting period of the controlled foreign company ended within, or ended at the same time as, your company’s accounting period
You should also use this page if your company is a hybrid entity and it has:
- transacted with hybrid entities in the same control group
- a deduction or non-inclusion mismatch under Chapters 3, 6 or 8 of Part 6A of the Taxation (International and Other Provisions) Act 2010
- made a counteraction under any chapter of Part 6A of the Taxation (International and Other Provisions) Act 2010
- made a deduction under Section 259LA of the Taxation (International and Other Provisions) Act 2010
- made or consented to an allocation claim of dual inclusion income (DII) surplus under Section 259ZMB of the Taxation (International and Other Provisions) Act 2010
Related forms and guidance
Use form CT600 (2024) Version 3 to file a Company Tax Return for accounting periods starting on or after 1 April 2015.
Use the Autumn Statement 2023 — overview of tax legislation and rates (OOTLAR) for an overview of the main Budget changes affecting Corporation Tax.
Use the CT600B guidance to help you complete the CT600B supplementary page form.
Updates to this page
Last updated 29 August 2023 + show all updates
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A link to the CT600B guidance has been added.
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The related forms and guidance have been updated for 2023.
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We have updated the form and guidance for 2022.
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Welsh translation added
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First published.