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The Overview template is the home page of the UK Corporation Tax workflow. It lists the templates that make up the computation, grouped into sections, shows which templates need attention, and controls what is included in the corporation tax return export. Use it to navigate the workflow and to check that everything required for the return has been completed.

Table of contents 

When should I use the Overview template?

Start here whenever you open a corporation tax file. The Overview gives you a single place to see the structure of the computation — tax calculation, balance sheet / fixed assets, profit and loss / OCI, chargeable gains, tax accounting and the tax return — and to jump to each template. It is also the place to confirm, before filing, that the templates required in the return have been completed and starred.

For a full walkthrough of the workflow, see How do I get started with UK Corporation Tax?

What does the Overview show?

The Overview organises the workflow templates into sections that mirror the computation, for example:

  • Tax calculation — tax calculation, tax payments, taxable income, the income templates, losses and reliefs, and group relief.
  • Balance sheet – fixed assets — the tangible fixed asset summary, additions and disposals.
  • Profit and loss / Other comprehensive income — the P&L / OCI analysis.
  • Chargeable gains, Other, Tax accounting and Tax return sections.

Some templates are input-only and are not included in the export (for example Return information and Attachments to the corporation tax return); others are both completed and exported.

How do I choose between a draft and a final return?

The Overview has a Draft / Final return selector — "Please select Final or Draft return to be generated". Leave it on Draft while the computation is in progress and set it to Final when you are ready to generate the version for filing. It defaults to Draft.

What happens with a long period of account?

A company cannot file a single corporation tax return for a period longer than 12 months, so a long period of account must be split into more than one return. The Overview reflects whether a long period of account applies (taken from the Rates and allowances template) and shows the relevant periods so you complete a return for each.

When do I need the Return disclosure template?

The Overview checks whether any disclosure items have been entered in the Return disclosure template — for example controlled foreign companies, hybrid mismatches, cross-border royalties, tax avoidance schemes, allowances and charges, or R&D-related items. If none apply, the Return disclosure template does not need to be included in the return; if any are present, the Overview flags that it should be.

What does the Overview control in the rest of Corporation Tax?

The Overview does not calculate tax itself. It reads the status of the other templates and drives the composition of the corporation tax return export, so that the right templates — in the right sections — are included in the filed return.

Where does the Overview get its data?

The Overview does not hold figures of its own — it reads from the rest of the workflow to build the picture:

  • the business type, period of account / accounting periods and the accounts-attached period from Return information;
  • whether a long period of account applies from Rates and allowances;
  • whether any disclosure items have been entered in Return disclosure (to decide whether that template needs to be in the return); and
  • the status and starring of every template, plus the period/year-end from the general settings, to assemble the section list, the reconciliation status and the composition of the return export.

Frequently asked questions

Do I enter figures in the Overview?

No. The Overview is for navigation and control. Figures are entered in the individual templates it links to.

How do I switch between a draft and a final return?

Use the Draft / Final return selector on the Overview.

Why does the Overview show more than one period?

Because a long period of account has been identified; each period needs its own return.

Why is a template not appearing in my export?

Some templates are input-only and are deliberately excluded; others only appear once they contain relevant data or have been starred. Check the section the template sits in on the Overview.