Filing Company Tax Returns (CT600) — insolvency practitioner bulletin 6 (2023)

HM Revenue
& Customs

Guidance

Filing Company Tax Returns (CT600) — insolvency practitioner bulletin 6 (2023)

Published 31 January 2025

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This publication is available at https://www.gov.uk/government/publications/insolvency-practitioner-bulletin-6-2023-filing-company-tax-returns-ct600/b074e341-ba45-4add-8f00-8afbf7c75a69

Help us to help you

We introduced the latest version of the Company Tax Return (CT600) form in 2015 with Version 3.

However, we are still receiving earlier versions of the return (version 2 and earlier), which are no longer valid and are unable to be processed due to the delays caused by their lengthier processing times.

We know you want us to get things done as speedily as possible, and we want that too. You can help by ensuring Company Tax Returns are submitted to us online.

(CT600 (2023) Version 3) paper returns are still acceptable in creditors voluntary liquidation or compulsory liquidations. Use this form for accounting periods starting on or after 1 April 2015.

For members voluntary liquidation cases the Company Tax Return must be filed online.

Find out about online filing at the end of a company’s life.

Further questions

If you have any questions about this insolvency bulletin, could you please contact R3 or your representative group who will take them forward with HMRC.