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CCH Software User Documentation

Associates - 51% Companies

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The Associates / Number of 51% Companies input screen is located under Tax return information > CT600 > Associates in the Data Navigator.

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Enter the Number of 51% companies b/fwd in the first period or use the Number of 51% companies b/fwd.

Select the Tick if Nil box if the number of 51% Companies brought forward are nil.

Enter the number of New 51% companies in the accounting period.

Enter the number of 51% Companies companies no longer associated this period.

Select the Full tax rate only check box if the full rate of Corporation Tax applies to all profits.

You can record the number of associated companies for each accounting period within a period of account.

 

 

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