The Company Tax Return
A company tax return consists of:
- a correctly completed return form CT600
- under certain circumstances, CT600 Supplementary Pages
and - information, accounts, computations, statements and reports which the company has drawn up and are relevant to the tax liability.
If your company delivers a completed return form but does not deliver a copy of its accounts and computations, it is treated as not having made a return. The latest print of the Company Tax return form, CT600 (2007) Version 2 (PDF 246K) was released in August 2007. There is also a short form, CT600 (Short) (2007) Version 2 (PDF 231K), ten Supplementary Pages, and a guide, CT600 Guide (2007) Version 2 (PDF 289K), to help you choose the right forms for your company and to help you complete the forms.
The old Version 1 forms can only be used for accounting periods ending before 1 April 2004, for later periods you should use Version 2. You cannot mix Versions, so if you use a company tax return form CT600 (2007) Version 2 you cannot use Version 1 Supplementary Pages but must use Version 2 Supplementary Pages.
We consult representatives of companies, tax agents and software houses about the design of the return form and supplementary pages.
The forms are not available on floppy disk but are available on this site.
