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The CT 600 period 2 template is the corporation tax return form for the second accounting period of a long period of account. Because a single CT600 cannot cover a period longer than 12 months, a long period of account is split into two accounting periods, each with its own return — the first on the CT 600 template and the second here.
Table of contents
- When should I use this template?
- Before you start
- How does it work?
- What flows through to the rest of Corporation Tax?
- Where does the data come from?
- Frequently asked questions
When should I use this template?
Use it only where the company has a long period of account (a period of account longer than 12 months), which is split into two accounting periods. This template prepares the return for the second of those periods.
Before you start
Complete the workflow with the long period of account identified (in Return information / Rates and allowances). The income, adjustment and tax templates handle the split across the two accounting periods, and this template presents the second period's return.
How does it work?
Like the main CT 600 template, CT 600 period 2 is populated automatically from the workflow, but with the figures for the second accounting period. Amounts that are apportioned across the two periods (for example time-apportioned income and allowances) are reflected in each period's return accordingly.
What flows through to the rest of Corporation Tax?
The CT 600 period 2 return is filed alongside the first period's CT600, so that the whole long period of account is covered by two returns.
Where does the data come from?
Like the main CT 600, this form is populated automatically from the workflow — but with the figures for the second accounting period of the long period of account. Amounts that are apportioned across the two accounting periods (time-apportioned income and allowances) are reflected in each period's return. Correct figures by completing the underlying templates for that period.
Frequently asked questions
When do I need this template?
Only for a long period of account, to prepare the return for the second accounting period.
Why are there two CT600s?
A return cannot cover more than 12 months, so a long period of account is split into two accounting periods, each with its own CT600.