Disclosure of Tax Avoidance Schemes
Overview
This section summarises the data with regard to the Disclosure of tax avoidance schemes.
- Disclosure of tax avoidance schemes
- This optional sheet lets you list any tax avoidance schemes entered into by the company.
- CT600J return
- CT600J is supplementary page for disclosure of tax avoidance schemes. This sheet lists all the schemes included in the online filing.
Completing the Sheets
Disclosure of tax avoidance schemes
This sheet requires manual entries of scheme reference numbers and the accounting period in which the expected advantage from the scheme is expected to arise. There is no validation and all the information will be passed to the CT600J.
CT600J return
This is a review sheet on which you cannot perform any analysis and will be populated automatically from the disclosure of tax avoidance schemes sheet.