Table of contents
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Mapping CT600 (2008) to CT600 (2015)

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Table of contents
No headers

Section

Box name

Page

Box number  CT600(2008)

Page

Box number  CT600(2015)

Page

Company information

Name

1

 

1

1

 

 

Registration number

 

 

 

2

 

 

Tax reference

 

 

 

3

 

 

Company type

 

 

 

4

 

About this Return

Period start date

 

 

 

30

 

 

Period end date

 

 

 

35

 

 

A repayment is due for this period

 

 

 

 

40

 

 

A repayment is due for an earlier period

 

 

 

45

Claim or relief affecting an earlier period

 

Making more than one return for this company now

 

 

 

50

 

 

This return contains estimated figures

 

 

 

55

 

 

Company part of a group that is not small

 

 

 

60

 

 

Notice of Disclosable avoidance schemes

 

 

 

65

 

 

Transfer pricing

 

 

 

 

 

 

Compensating adjustment claimed

 

 

 

70

 

 

Company qualifies for SME exemption

 

 

 

75

 

 

Accounts & computations

 

 

 

 

 

 

 

Attach accounts for this period

 

 

 

80

 

 

Attach accounts for different period

 

 

 

85

 

 

Reason for not attaching accounts and computations

Page 1

 

Page 2

90

 

Supplementary pages

Loans to participators – CT600A

 

 

 

95

 

 

Controlled foreign companies – CT600B

 

 

 

100

 

 

Groups & consortium – CT600C

 

 

 

105

 

 

Insurance – CT600D

 

 

 

110

 

 

Charities – CT600E

 

 

 

115

 

 

Tonnage Tax – CT600F

 

 

 

120

 

 

Corporate Venturing Scheme – CT600G

 

 

 

125

No longer applicable

 

Cross border Royalties – CT600H

 

 

 

130

 

 

Ring fence trades – CT600I

 

 

 

135

 

 

Disclosure of Tax Avoidance Schemes – CT600J

 

 

 

140

 

Company Tax calculation

Turnover

Page 2

1

 

145

 

 

Banks, building societies and other financial concerns

 

2

 

150

 

 

Trading and professional profits

 

3

 

155

N.B This now includes profits derived from overseas trades

 

Trading losses b/fwd

 

4

 

160

N.B this now includes losses from overseas trade set against profits from overseas trade

 

Net trading & professional profits

 

5

 

165

 

 

Bank, building society interest received from NTLR

 

6

 

170

 

 

Net of carry back of deficit from later period

 

7

 

172

 

 

Annuiies and annual payments where income tax has not been deducted

 

8

 

175

 

 

Overseas income within Schedule D case V

 

9

Page 3

180

Non-exempt dividends and distributions from non-UK resident companies

 

 

Income from which income tax deducted

 

10

 

185

 

 

Income from UK land & buildings

 

11

 

190

Income from property business including profits from Overseas property business

 

Non trading gains on Intangible fixed assets

 

12

 

195

 

 

Tonnage tax profits

 

13

 

200

 

 

Annual profits & gains not falling under any other heading

 

14

 

205

 

 

Income within Schedule D Case VI

 

15

 

Not replaced

 

 

Chargeable gains

 

 

 

 

 

 

Gross chargeable gains

 

16

 

210

 

 

Allowable losses

 

17

 

215

 

 

Net chargeable gains

 

18

 

220

 

 

Losses b/fwd against certain investment income

 

19

 

225

 

 

NTLR deficits brought forward

 

20

 

230

 

 

Profits before other deductions and reliefs

 

21

 

235

 

Deductions and reliefs

CVS loss relief, loss on unquoted shares

Page 3

22

 

240

N.B losses on unquoted shares only

 

Put an X if entry in 22 includesCVS loss relief

 

 

23

 

Not replaced

 

 

Management expenses

 

24

 

245

 

 

Interest distributions

 

25

 

Not replaced

 

 

Schedule A loss for this or previous period

 

26

 

250

 

 

Capital allowances for purposes of management

 

27

 

255

 

 

Non trade deficits for this accounting period

 

28

 

260

 

 

Non-trading losses on Intangible fixed assets

 

29

Page 4

265

 

 

Trading losses of this or later accounting periods

 

30

 

275

 

 

Put an X if amounts carried back in box 30

 

31

 

280

 

 

 

Non trade capital allowances

 

 

32

 

 

290

 

 

Total of deductions and reliefs

 

33

 

295

 

 

Profits before charges and group relief

 

34

 

300

 

 

Charges paid

 

35

 

305

Qualifying donations

 

Group relief

 

36

 

310

 

 

Profits chargeable to corporation tax

 

37

 

315

 

 

Ring fence profits included

 

169

 

320

 

Tax calculation

Franked investment income

Page 4

38

 

620

 

 

No of associated companies this period

 

39

 

625

Number of 51% group companies

 

Associated companies in first financial year

 

 

40

 

Not replace

 

 

Associated companies in second financial year

 

 

41

 

Not replaced

 

 

Company claims to be charged at starting rate

 

42

 

Not replaced

 

 

Financial Year

 

43

 

330

 

 

Amount of profit

 

44, 47, 50

 

335, 350, 365

 

 

Rate of tax

 

45, 48, 51

 

340, 355, 370

 

 

Tax

 

46, 49, 52

 

345, 360, 375

 

 

Financial year (2)

 

53

 

380

 

 

Amount of profit

 

54, 57, 60

 

385, 400, 415

 

 

Rate of tax

 

55, 58, 61

 

390, 405, 420

 

 

Tax

 

  56, 59, 62

 

395, 410, 425

 

 

Corporation Tax

 

63

 

430

 

 

Marginal rate relief

 

64

 

435

For Ring Fence trades

 

Corporation tax net of marginal rate relief

 

65

 

Not replaced

Merged into Box 440

 

Underlying rate of corporation tax

 

66

 

Not replaced

 

 

Profits matched with non-corporate distribution

 

67

 

Not replaced

 

 

Tax at non-corporate distributions rate

 

68

 

Not replaced

 

 

Tax at underlying rate on remaining profits

 

69

 

Not replaced

 

 

Corporation tax chargeable

 

70

 

440

 

Reliefs and deductions in terms of tax

CVS investment relief

 

71

Page 5

Not replaced

 

 

Community investment relief

 

72

 

445

 

 

Double taxation relief

 

73

 

450

 

 

If 73 Includes underlying Rate Relief claim

 

74

 

455

 

 

If 73 Includes amount carried back from a later period

 

75

 

460

 

 

Advance Corporation Tax

 

76

 

465

 

 

Total reliefs and deductions in terms of tax

 

77

 

470

 

Calculation of tax outstanding or overpaid

Net corporation tax liability

Page 5

78

 

475

 

 

Tax payable under s419 ICTA 1988

 

79

 

480

 

 

Tick in box 80 if completed box A11 of Ct600A

 

80

 

485

 

 

 

 

 

 

490

CFC payable

 

 

 

81

 

495

Bank levy payable

 

Tax payable under s747 ICTA 1988

 

 

 

500

CFC & Bank levy payable

 

Tax payable under s501 ICTA 1988

 

82

 

505

 

 

Tax chargeable

 

83

 

510

 

 

Income tax deducted from gross income

 

84

 

515

 

 

Income tax repayable to the company

 

85

 

520

 

 

Tax payable

 

86

 

525

 

Tax reconciliation

R & D tax credit inc vaccine and film tax credits

 

87

Page 6

530

Research and Development ONLY

 

 

 

 

 

535

Not currently used

 

 

 

 

 

540

Creative Tax credit

 

 

 

 

 

545

Total R&D and Creative tax credits

 

 

 

 

 

550

 

 

 

 

 

 

555

Life Assurance tax credit

 

Land remediation or life assurance tax credit

 

88

 

560

 

 

Capital allowances first year tax credit

 

170

 

565

 

 

R&D, vaccine and film tax credit payable

 

89

 

570

 

 

Land remediation or life assurance tax credit payable

 

90

 

575

 

 

Capital allowances first year tax credit payable

 

171

 

580

 

 

Ring Fence corporation tax included

 

161

 

585

 

 

Tax under s501 ICTA 1988 included

 

166

 

590

 

 

Tax already paid

 

91

 

595

 

 

Tax outstanding

 

92

 

600

 

 

Tax overpaid

 

93

 

605

 

 

Tax refunds surrendered

 

94

 

610

 

 

 

 

 

 

615

R & D expenditure credits surrendered to this company

Indicators

Should have paid instalment payments

 

95

Page 7

630

 

 

Within Group payment arrangement for this period

 

96

 

635

 

 

Has written down or sold intangible assets

 

97

 

640

 

 

Has made cross border royalty payments

 

98

 

645

 

Information about enhanced expenditure

Claim for films expenditure

Page 6

167

 

 

 

 

Claim made by SME

 

99

 

650

 

 

Claim made by a large company

 

100

 

655

 

 

 

 

 

 

660

R&D enhanced expenditure only

 

 

 

 

 

665

Creative enhanced expenditure only

 

 

R & D or films enhanced expenditure

 

 

101

 

 

670

 

Total of R&D and creative expenditure

 

R&D enhanced expenditure of a SME on work sub contracted to it by large company

 

102

 

675

 

 

Vaccine research

 

103

 

680

 

 

Land remediation enhanced expenditure

 

104

 

685

 

Information about capital allowances and balancing charges

Included in trading profits and losses

 

 

Page 8

 

 

 

Annual investment allowance

 

172

 

690

 

 

Special Rate pool

 

105/106

 

695/700

 

 

Main pool

 

107/108

 

705/710

 

 

Cars

 

109/110

 

Not replaced

 

 

Industrial buildings

 

111/112

 

Not replaced

 

 

Business premises renovation

 

162/163

 

715/720

 

 

Other charges & allowances

 

113/114

 

725/730

 

 

NOT included in calculation of trading profits and losses

 

 

 

 

 

 

Annual Investment Allowance

 

173

 

735

 

 

Business premises renovation

 

164/165

 

740/745

 

 

Other non-trading allowances and charges

 

115/116

 

750

 

 

If box 115 includes flat conversion allowances

 

117

 

Not replaced

 

 

Qualifying expenditure

 

 

 

 

 

 

 

Machinery & plant on which FYA claimed

 

118

 

760

 

 

Designated environmentally friendly machinery and plant

 

174

 

765

 

 

Machinery & plant on long life assets and integral features

 

120

 

770

 

 

Other machinery & plant

 

121

 

775

 

 

Losses, deficit and excess amounts

 

Trading losses Case I

 

Page 7

 

122

 

Page 9

 

780

 

 

Max available for surrender

 

123

 

785

 

 

Trading losses Case V

 

124

 

790

 

 

Non trade deficits on loan relationships

 

125

 

795

 

 

Max available for surrender

 

126

 

800

 

 

Schedule A losses

 

127

 

805

UK property business losses

 

Max available for surrender

 

128

 

810

 

 

Overseas property business losses Case V

 

129

 

815

 

 

Losses Case VI

 

130

 

820

Losses from Miscellaneous transactions

 

Capital losses

 

131

 

825

 

 

Non-trading losses on intangible assets

 

132

 

830

 

 

Max available for surrender

 

133

 

835

 

 

Excess non-trade capital allowances(Max available for group relief)

 

134

 

840

 

 

Excess charges (Max available for group relief)

 

135

 

845

Qualifying donations

 

Excess Management Expenses

 

136

 

850

 

 

Max available for surrender

 

137

 

855

 

 

Excess interest distributions

 

138

 

Not replaced

 

Overpayments and repayments

Small repayments

 

 

Page 10

 

 

 

Do not repay £20 or less

 

139

 

Not replaced

 

 

Do not repay sums of

 

140

 

860

 

 

Repayments for the period covered by this Return

 

 

 

 

 

 

Repayment of corporation tax

 

141

 

865

 

 

Repayment of income tax

 

142

 

870

 

 

 

Payable Resear & Development Tax credit

 

 

143

 

 

875

 

 

 

 

 

 

880

Payable Research & Development Expenditure Tax credit (ATL)

 

Payable film tax credit

 

168

 

885

 

 

Payable Land Remediation or life assurance tax credit

 

144

 

890

 

 

Payable capital allowances first-year tax credit

 

175

 

895

 

 

Surrender under s102 FA 1989

 

 

 

 

 

 

The following amount is to be surrendered

 

145

 

900

 

 

The joint Notice is attached

 

146

 

905

 

 

Will follow

 

147

 

910

 

 

Please stop repayment of the following amount

 

148

 

915

 

 

Bank details

Page 8

 

 

 

 

 

Name of Bank or Building society

 

149

 

920

 

 

Branch sort code

 

150

 

925

 

 

Account number

 

151

 

930

 

 

Name of account

 

152

 

935

 

 

Building society reference

 

153

 

940

 

 

Payments to a person other than the company

 

 

Page 11

 

 

 

I, as

 

154

 

945

 

 

Of

 

155

 

950

 

 

Authorise

 

156

 

955

 

 

Address

 

157

 

960

 

 

Nominee reference

 

158

 

965

 

 

Signature

 

159

 

Not replaced

 

 

Name

 

160

 

970

 

Declaration

Signature

 

 

 

Not replaced

 

 

Name

 

 

 

975

 

 

Date

 

 

 

980

 

 

Status

 

 

 

985

 

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