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HM Revenue & Customs (HMRC) publish all the forms currently in use on these pages and identify them by the letter 'P' in the table linked to this page.
To help you prepare your changes, drafts of forms, not yet published identified by the letter 'D', will appear in the table as soon HMRC prepare them. Please note that no substitute forms should be published or brought into use based on drafts. HMRC ask you to wait until they publish the final versions, identified by the letter 'P' in the table below, before seeking substitute approval and publishing your version.
As a result of the March 2011 Budget HMRC will be issuing a CT600 Budget Insert (2011), and updating the CT600 Guide. There are changes to Annual Investment Allowance and the supplementary charge in respect of ring fence trades.
The main rate of Corporation Tax for 2011 is 26 per cent and the small profits rate is 20 per cent. The standard marginal relief fraction is 3/200. The rates for ring fence profits are unchanged.
HMRC will be updating the validation for Boxes 172 and 173 (Annual Investment Allowance) on the CT600 Company Tax Return form to take into account the reduction in the maximum allowance (for expenditure incurred on or after 1 April 2012).
For accounting periods beginning on or after 24 March 2011 the supplementary charge will be 32 per cent.
There are transitional rules where the accounting period begins before and ends on or after 24 March 2011. In calculating the amount of supplementary charge for an accounting period beginning before 24 March 2011 and ending on or after that date treat the period falling before 24 March 2011 and the period falling on or after that date as separate accounting periods. Apportion the profits between those separate accounting periods in proportion to the number of days in those periods.
HMRC will be changing the validation on Box I8 of the supplementary page CT600I (Supplementary charge in respect of ring fence trades) so that the supplementary charge can be reported at the new rate. HMRC plan to make the changes in live services in October 2011, with test services being available in advance of that. In the meantime companies will still be able to make returns reporting the supplementary charge for accounting periods ending before 24 March 2011.
Accurate facsimiles of the official Company Tax Return forms (based on the final paper format) can be accepted in accordance with Statement of Practice SP5/87. The design of substitute returns and supplementary pages must be centrally approved by HMRC before they are marketed or brought into use.
Quark versions of the return forms
Important
Draft versions have no legal status and are not in a prescribed form. They must not be used by companies to deliver their Company Tax Returns.
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