Documents to accompany a company tax return

Produced by Tolley in association with

Corporation Tax

Guidance

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:

•
CT600A Close company loans and arrangements to confer benefits on participators (version 3)
•
CT600B Controlled Foreign Companies and Foreign Permanent Establishment exemptions
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CT600C Group and Consortium relief
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CT600D Insurance
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CT600E Charities and Community Amateur Sports Clubs
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CT600F

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Anton Lane

Managing Partner, Edge Tax LLP , Corporate Tax, OMB, Employment Tax, International Tax, Personal Tax, IHT Trusts and Estates

I started my career helping to sort out tax problems for high net worth individuals, corporations and high profile clients under investigation for suspected serious fraud at Ernst & Young. I specialised in anti avoidance legislation targeting offshore structures and held senior positions with large offshore fiduciary service providers. I established the Edge brand over a decade ago and in 2012 focused the main business on managing tax risks, handling suspected serious fraud cases and assisting clients and advisers with disclosures to HMRC.

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