April 2026 United Kingdom

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CT600 and supplementary forms

A new ‘Legacy donor details’ sheet allows you to track details of legacy donors. This information flows to Page 4 of the CT600E
Information entered on the ‘Legacy donor details’ sheet also flows to the ‘Legacy income’ box on the
Charities and community amateur sports clubs
sheet in the computation and to a new box E88 on the CT600E.

Addition of new boxes L71, L71A, L72, L72A, L73, and L73A within the Step 3 – PAYE and National Insurance Contributions liability cap section, to support RDEC.
Update of legislative references at boxes L123 and L167 to reflect the new R&D rules introduced by Finance Act 2024.
Addition of boxes L72A and L73A to the PAYE references continuation sheet, extending its applicability to RDEC relief.

NEW SCHEMA v1.994

CORPORATION TAX

CAPITALISED INTEREST

CHARGEABLE GAINS

CORPORATE INTEREST RESTRICTION (CIR)

Clarified wording for the existing row to reflect that the automated adjustment relates only to the uplift. The wording is now "Land remediation relief (uplift) - s407(3)(d)"
New data entry row added for you to enter the capital element of the land remediation adjustment "Land remediation relief (capital) - s407(3)(d)". It is not possible without significant changes to the underlying
Land remediation
sheet to automate the adjustment for the capital element in all scenarios.

FINANCE ACT 2026 CHANGES

A positive additional VFX credit goes to the ‘Additional visual effects expenditure credit’ row on the
Creative expenditure credit
sheet and into the ‘Additional credit for visual effects for this accounting period’ column on the
Creative expenditure credit - return information
sheet.

A negative additional VFX credit doesn’t appear on the
Creative expenditure credit
sheet and is not taken into account in the ‘Expenditure credit claimed for this accounting period (excluding additional credit for visual effects)’ on the
Creative expenditure credit - return information
sheet.

A negative additional VFX credit is separated out onto the ‘Remove negative VFX amount from creative expenditure credit’ row on
Creative expenditure credit
sheet and is taken into account in the ‘Expenditure credit claimed for this accounting period (excluding additional credit for visual effects)’ column on the
Creative expenditure credit - return information
sheet.

FOREIGN INCOME COST ALLOCATION

Deductions and expenses to be apportioned by income
Deductions and expenses to be apportioned on some other basis
Other direct deductions and expenses

INTANGIBLE FIXED ASSETS (IFA)

LOSSES

TANGIBLE FIXED ASSETS

TAX PAYMENTS AND INTEREST

TRANSFER PRICING

UNPAID ROYALTIES

GROUP

GROUP DEDUCTIONS ALLOWANCE STATEMENT

BA - Group deductions allowance statement: This sheet captures the nominated company details and confirms the total ‘Group deductions allowance’ available for allocation for the period, including a formal declaration to be signed by the authorised person.
BA1 - Group deductions allowance allocation: This sheet details the ‘Group deductions allowance’ across group companies, including UTRs, accounting periods, and allocated amounts.
BA2 - Joiners and leavers: This sheet records companies that joined or left the group during the nominated company's accounting period and includes join and leave dates.

SIMPLIFIED GROUP ARRANGEMENTS STATEMENT

GRSA - All - Prints the GRSA statement, Group relief matrix and Carry forward losses matrix
GRSA - Group relief - Prints the GRSA statement and the Group relief matrix only
GRSA - Carry forward - Prints the GRSA statement and the Carry forward losses matrix only

ONESOURCE TAX PROVISION INTEGRATION

L – Profit to tax reconciliation
L1 – Permanent differences
L2 – Temporary differences
L3 – Tax Loss temporary differences
L4 – After‑tax permanent differences
L5 – After‑tax temporary differences
L6 – Codes
L7 – Code configuration

A new selector, ‘Display permanent and temporary difference allocation columns?’, becomes available once the L sheets are inserted and defaults to Yes.
When enabled, four new columns are displayed: Permanent difference, Temporary difference, Permanent difference code, and Temporary difference code.
You can allocate permanent and temporary difference amounts directly within this sheet.
The difference code columns automatically populate based on the configuration defined in the
L7 – Code configuration
sheet.
The relevant L1–L5 sheets automatically populate the ‘Movement in period’ column based on the allocated amounts and codes.
Alternatively, you may continue to enter figures directly into the L1–L5 sheets if preferred.

TAX ACCOUNTING

TAX ACCOUNTING - INVESTMENT PROPERTIES

For both IFRS and FRS102, if the investment property is treated as a non-qualifying addition or disposal on the you will need to remove the amount flowing to the ‘Non qualifying’ column to avoid double counting. The cells are editable to allow you to do this, however you must change them to a value (i.e. £0) rather than just deleting the figures.

If the investment property is also claiming SBAs and the ‘Structures and buildings - calculate timing difference?’ selector is set to No, you will need to remove the additions and disposal amounts flowing to the “Structures and buildings allowances” column. The cells are editable to allow you to do this, however you must change them to a value (i.e. £0) rather than just deleting the figures.
If the investment property is also claiming SBAs and the ‘Structures and buildings - calculate timing difference?’ selector is set to Yes, you will need to reverse out the TWDV of the investment property in the TWDV section on the
Tangible fixed asset analysis realised through use
sheet. We have added a data entry row called ‘Remove capital gains timing differences on SBA investment properties’ to that sheet to help you.

If the investment property is also claiming SBAs then you will need to remove the ‘Structures and buildings allowances’ values at the bottom of the
Tax basis balance sheet
. We have added a row called ‘Structures and buildings allowances – remove TWDV if held for sale’ that you can use to do this.

TAX ACCOUNTING – OTHER CHANGES

FRS102 and IFRS

display all the analysis columns, and
reallocate amounts between columns, giving greater flexibility when netting current and deferred tax movements.

FRS102 only

if the ‘Structures and buildings - calculate timing difference?’ selector is ‘Yes’; the column displays and prints in final if populated
if the ‘Structures and buildings - calculate timing difference?’ selector is ‘No’, the column is hidden

IFRS only

LIFE

AUTHORISED INVESTMENT TRUST AND INVESTMENT TRUST

OTHER CORRECTIONS AND UPDATES

Adjustment of profit
Business name
Business type
Type of trade
Commencement of business (if in current period)
Cessation of business
television or film production company [Creative industry specific]
Investment business
Business type
Commencement of business (if in current period)
Cessation of business
Return information
Type of CT return form

TAGGING, IMPORTING AND REPORTING

Relevant IP Income Sub‑Streams
– you can now import data into the ‘Standard income stream’ and the insertable ‘IP Description’ columns.
Patent Box – Expenditure for R&D Fraction
– importing is now supported for this sheet.

Special rate pool
Short life assets
Know how allowances
Patent allowances
Other allowances
Mineral extraction allowances
R&D allowances
s940A Transfer in
s940A Transfer out
Ships allowances
Tonnage tax frozen pool
Full expensing allowance
Special rate FYA