CTM93140 - CTSA: the filing obligation: prescribed form of CT600

A return must include a properly completed form CT600 or an approved substitute version of it. A non-approved format is unacceptable.

HMRC, Substitute Forms Approval (CDIO) must approve substitute versions, see CTM93160.

Companies and agents who need the official form or relevant supplementary pages can obtain them from the GOV.UK website.

The form CT600 contains specific sections and there are also supplementary return pages that certain companies may need to complete.

There are ten different supplementary return pages. Companies need to obtain and complete the following supplementary pages if they:

Page number

Page content

CT600A

Are close and have made loans or advance arrangements to confer benefits during the return period to participators or associates of participators, who did not repay thoses loans or advances during the return period

CT600B

Held an interest of 25% in a foreign company controlled from the UK at any time in the accounting period.

CT600C

Are claiming or surrendering relief under the group or consortium relief provisions

CT600D

Are involved in Overseas Life Assurance Business

CT600E

Are a charity or Community Amateur Sports Club (CASC) that claims exemption from tax on all or any part of its income and gains

CT600F

Operate ships and are party to a Tonnage Tax election

CT600H

Make cross-border royalty payments

CT600I

Carry on a ring fence trade (usually oil extraction or exploitation of rights in the UK or UK Continental Shelf)

CT600J

Are party to any notifiable arrangements under FA2004/S308-310 set up to avoid tax

CT600K

Are chargeable to CT on restitution interest

CT600L

Are claiming Research & Development Expenditure Credit or R&D SME Payable Tax Credit

CT600M

Are claiming certain allowances relating to a Freeport tax site

CT600N Are due to pay Residential Property Developer Tax