Corporation Tax

Documents to accompany a company tax return

Produced by Tolley
  • 19 Oct 2021 22:59

The following Corporation Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Documents to accompany a company tax return
  • Supplementary pages to the CT600
  • Company accounts
  • iXBRL format
  • Filing tax returns whilst closing a company down
  • Supporting corporation tax computations
  • Other documents to support the CT600

Documents to accompany a company tax return

The term company tax return refers to the form CT600, which includes the company’s self-assessment of the corporation tax payable for the accounting period in question. It also includes the signed declaration, together with any supplementary pages and the company accounts, tax computations and any other supporting documentation.

For further information regarding form CT600 itself, please refer to the Company tax returns guidance note.

Supplementary pages to the CT600

The following list details supplementary pages which should accompany a tax return, where applicable:

  1. CT600A Close company loans and arrangements to confer benefits on participators (version 3)

  2. CT600B Controlled Foreign Companies and Foreign Permanent Establishment exemptions

  3. CT600C Group and Consortium relief

  4. CT600D Insurance

  5. CT600E Charities and Community Amateur Sports Clubs

  6. CT600F Tonn

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