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Corporation Tax: supplementary charge in respect of ring fence trades (CT600I (2019) version 3)

Use supplementary pages CT600I (2019) version 3 if your company carried on a ring fence trade for any period beginning on (or deemed to have begun on) 17 April 2002.

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Corporation Tax: supplementary charge in respect of ring fence trades (CT600I (2019) version 3)

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Before you download the form and send it in the post, check when you need to send an online Company Tax Return.

Use these supplementary pages if your company carried on a ‘ring fence trade’ (generally, oil extraction or exploitation of rights in the UK or UK Continental Shelf), for any period beginning on (or deemed to have begun) 17 April 2002.

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 CT600I guidance to help you complete the CT600I supplementary page form.

Updates to this page

Published 7 April 2015
Last updated 29 August 2023 + show all updates
  1. A link to the CT600I guidance has been added.

  2. The related forms and guidance have been updated for 2023.

  3. The related forms and guidance have been updated for 2022.

  4. English and Welsh versions of form (CT600I (2019) version 3) have been added.

  5. Welsh version of form CT600I (2015) version 3 has been added.

  6. First published.

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