HMRC’s Company Tax Return guide shows “How to complete your CT600 Company Tax Return form and what information you need to include”.
Since the start of April, changes have been made to the guidance relating to the following boxes:
- Box 230 (Non-trade deficits on loan relationships (including interest), and derivative contracts (financial instruments) brought forward set against non-trading profits)
- Boxes 326-329 (associated companies and marginal relief entitlement)
- Box 435 (marginal relief for ring fence trades)
- Box 497 (Residential Property Developer Tax (RPDT) payable)
- Box 500 (Controlled Foreign Corporation (CFC) Tax, bank levy, bank surcharge and RPDT payable)
- Box 501 (Energy (Oil and Gas) Profits Levy (EOGPL) payable)
- Box 510 (Tax chargeable)
- Box 625 (Number of 51% group companies)
- Box 656 (Research and Development claim notification form)
- Box 657 (Additional information [re R&D] form)
- Box 659 (Research and Development expenditure qualifying for small and medium sized enterprise Research and Development relief)
- Box 986 [This is listed as an addition, but does not appear on the actual form, so possibly this is an error that should refer to Box 985.]
Also, “Department for International Trade” (DIT) has now changed to the “Department for Business and Trade” (DBT).
Related content from Claritax Books
The UK’s special tax rules for Research and Development expenditure continue to offer valuable tax relief for companies.
This book explains how the scope of R&D relief is wider than is often imagined, whilst also showing the statutory conditions that must be met for a successful claim.