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The CT 600 template is the corporation tax return form itself. It is populated automatically from the rest of the workflow, so that the boxes of the CT600 reflect the figures calculated in the income, adjustment, capital allowance, losses, reliefs and tax calculation templates.

Table of contents 

When should I use this template?

Use it towards the end of the process, once the computation is complete, to review the CT600 return before it is filed. It draws the return together from the underlying templates.

Before you start

Complete the income, adjustment, relief and Tax calculation templates, and the Return information and Return disclosure templates, as the CT600 is populated from all of these.

How it works

The CT600 is assembled from the results of the workflow — for example trading and property income, chargeable gains, loan relationships and non-exempt dividends, the reliefs and losses, and the corporation tax and marginal relief from the Tax calculation, along with the company and period details from Return information. The loans to participators charge and relief, and any disclosures, also flow to their respective boxes. Reviewing the CT600 is a way of checking that the whole computation ties together before filing.

Where the data comes from

The CT600 is populated from across the workflow rather than keyed in directly:

  • company, period, group, declaration and repayment details from Return information;
  • trading, property, loan relationship, dividend and miscellaneous income from the income templates;
  • chargeable gains from the Unconnected and Connected chargeable gains summaries;
  • losses and reliefs from the Losses memorandum, Losses carried forward relieved, Qualifying donations relieved and Group relief;
  • the corporation tax, marginal relief and reliefs/credits from the Tax calculation;
  • the loans-to-participators (s455) charge from the Loans to participators template; and
  • supplementary-page disclosures from Return disclosure.

Correct figures by completing the underlying templates.

What flows through to the rest of Corporation Tax?

The CT600 is the output of the workflow — it is included in the corporation tax return and, with the computation, is submitted to HMRC (see the separate guidance on submitting iXBRL Corporation Tax to HMRC).

Long periods of account

A return cannot cover a period longer than 12 months. Where the company has a long period of account, a second CT600 is prepared for the second accounting period using the CT 600 period 2 template.

Frequently asked questions

Do I enter figures directly on the CT600?

Generally not — it is populated from the workflow. Correct figures by completing the underlying templates.

How do I deal with a period longer than 12 months?

Use the CT 600 template for the first accounting period and the CT 600 period 2 template for the second.

How do I submit the return?

See the separate support article on submitting iXBRL Corporation Tax to HMRC.