UUÂãÁÄÖ±²¥

This guidance note provides information in respect of the various administrative aspects of company tax returns, often referred to as a corporation tax return or a CT600. If a company or organisation is subject to corporation tax, a company tax return must be submitted for each accounting period. An accounting period for corporation tax purpose cannot exceed 12 months. A return will be required even if taxable profits have not been generated during the accounting period.

For ease of reference in this guidance note, ‘company’ includes entities which are not strictly companies but are within the charge to corporation tax, eg unincorporated associations. See the Charge to corporation tax guidance note for further details on which entities are chargeable.

A company tax return consists of form CT600, together with any supplementary pages and other relevant information. Completed returns, together with all relevant supporting documentation, must be filed online via the Government gateway using an HMRC online account.

Paper returns are only