CT600
Overview
This section summarises data from relevant parts of the file required for the CT600 and supplementary CT600 sheets.
- Permanent information
- You use this sheet to enter general company information. This sheet is present in all calculations and must be completed.
- Company data
- This sheet is used to analyse the movement in the number of group companies. This sheet is present in all calculations.
- Return information
- You use this sheet to provide return-specific information. This sheet is present in all calculations and must be completed.
- Computation data
- This sheet summarises relevant data for the accounting period into the financial years. This sheet is present in all calculations.
- Capital allowance reconciliation
- This sheet consolidates all data contained in the calculation regarding capital allowances and balancing charges to generate the figures required for the CT600. This sheet is present in all calculations.
- Qualifying expenditure
- This sheet consolidates all data contained in the calculation regarding qualifying expenditure on plant and machinery to generate the figures required for the CT600. This sheet is present in all calculations.
- CT600 return
- You should insert the CT600 to complete the return forms. The CT600 sheets summarise the company’s profits and losses and any other relevant information to the company’s tax position from relevant parts of the calculation. In addition to the CT600 the following supplementary sheets can also be added:
- • CT600A – Loans to participators
- • CT600B – Controlled foreign companies an
- • CT600C – Group and consortium relief
- • CT600E – Charities and community amateur sports clubs
- • CT600F – Tonnage tax
- • CT600H – Cross border royalties
- • CT600I – Supplementary charge in respect of ring fence trades
- • CT600J – Disclosure of tax avoidance schemes
- • CT600K – Restitution interest
- • CT600L – Research and Development
- • CT600M – Freeports Expenditure and Allowance
Completing the Sheets
Permanent information
Enter company information and other general information for the CT600. Use the selector flags and available dropdowns according to the circumstances of the company. Some of the items contain validations to ensure that the information entered is in accordance with online filing requirements.
Company data
Provide details of the movement in associated companies. For the first relevant period you are required to enter the number of companies brought forward. The closing number will then be automatically carried forward to the subsequent period.
Return information
Complete this sheet to provide the return-specific information for the CT600. You can use the selector flags and available dropdowns as required.
Computation data
This is a review sheet and is completed automatically based on the start and end dates of the accounting period.
Capital allowance reconciliation
This is a review sheet and is completed automatically based on amounts in the capital allowances sheets.
Qualifying expenditure
This is a review sheet and is completed automatically based on amounts in the capital allowances sheets.
CT600 return
This is a review sheet on which you cannot perform any analysis. It is populated automatically from the information in the computation.