CT600 Submission Form

Company Type

Trading

Property

Dormant

Mixed Income incl. holding & investment

Filing as Dormant hides the income and profit & loss fields. If your company had any income or expenses this period, choose the company type that matches it above — Trading, Property or Mixed Income — to enter them.

This is a close investment-holding company (CIHC)

CIHCs are not eligible for the small profits rate and are always charged at the main rate (25%). Most family investment companies are CIHCs.

Filings

Corporation tax return (CT600)

Yes

No

Annual accounts

Yes

No

Type of accounts

Over 99% of companies filing with us use micro-entity accounts. Small company (FRS 102) accounts carry more disclosures — choose them only if your company does not qualify as a micro-entity, or you specifically need the fuller format.

Choose at least one — a corporation tax return, annual accounts, or both.

Charity Income & Expenditure

Enter each income and expenditure figure once, in the matching category. Your CT600 + CT600E supplement is built from these inputs — you don't need to fill in a separate Profit & Loss section.

If your charity has non-exempt trading income (a charity shop subsidiary inside the same company, for example), please file via HMRC Gateway or contact us — mixed-status filings aren't supported here yet.

Charity number

Charity/CASC Repayment Reference

Charity Income for the period *

Charitable trading income *

Investment income *

Property income (UK land & buildings) *

Gift Aid received *

Income from other charities *

Gifts of shares *

Gift of real property *

Donations, legacies & other income * (not included above)

Charity Expenditure for the period *

Grants/donations made (UK) *

Grants/donations made (overseas) *

Other charitable expenditure * (not included above)

Extended accounting period detected

Your period is longer than 12 months ( days), so HMRC requires two separate CT600 tax returns. Don't worry – you only enter your figures once and we'll handle the split automatically.

How does this work?

HMRC doesn't allow corporation tax returns for periods longer than 12 months. Your period will be split into:

CT600 #1

CT600 #2

Your profits will be apportioned automatically based on the number of days in each period. One set of accounts will be filed with Companies House covering the full period.

Accounting Period *

Why are we asking?

My HMRC accounting period starts on a different date

Enter the period start date exactly as HMRC holds it (check your CT603 Notice to Deliver or HMRC letter). The end date stays the same so HMRC can match this amendment to your original return.

Need a different end date? An amendment keeps the same period end so HMRC can match the original return. If HMRC rejected your return or expects a different period, start a fresh CT600 with custom dates.

Read how to file a CT600 with custom dates

← Use the original period dates

Period Start Date (Box 30) *

Period End Date (Box 35) *

Prior Year Start *

Prior Year End *

I understand these dates must match HMRC or Companies House recordsIncorrect dates could result in filings for the wrong period.

← Use Companies House dates

Profit & Loss

HMRC Requirement: All amounts will be automatically rounded to the nearest pound as required by the CT600 form.
Note: This P&L format follows the statutory micro-entity format per The Small Companies (Micro-Entities' Accounts) Regulations 2013.
Privacy: This P&L will not be public at Companies House. Profit before tax flows to your CT600 tax computation.
Prior Year: P&L figures are not available from Companies House filings. Enter prior year values from your previous accounts if needed for comparison.


145Turnover Income 145Income
190Property rental income
170Interest income
620Dividend income
210Chargeable gains
205Other income
Total income
Cost of raw materials and consumables	(	)	(	)
Staff costs	(	)	(	)
Depreciation and other amounts written off assets	(	)	(	)
Other charges	(	)	(	)
Management expenses	(	)	(	)
Total expenses	(	)	(	)
Cost of sales and expenses (legacy)	(	)	(	)
Profit before taxProfit for the yearSurplus before tax
Qualifying charitable donations	(	)
Corporation tax	(	)	(	)
Profit for the yearSurplus for the year

Balance Sheet

Prior year data loaded Prior year data not available

HMRC Requirement: All amounts will be automatically rounded to the nearest pound as required by the CT600 form.
Prior Year Data: Prior year balance sheet values are automatically fetched from your last Companies House filing when available. Prior year P&L figures are not available from Companies House filings and must be entered manually if needed.

Loading previous accounts...

View last filed accounts

Fetching accounts data

Please wait...

Error: Unable to load previous accounts.

Category Show all		Year to			Year to Reset to CH data
Called up share capital not paid
Intangible Assets
Fixed AssetsTangible Assets
Fixed Asset Investments
Total Fixed Assets
Stocks
Debtors
Current Asset Investments
Cash at Bank and in Hand
Total Current Assets
Creditors: amounts falling due within one year	(		)	(		)
Corporation Tax Payable	(		)	(		)
Total Creditors: amounts falling due within one year	(		)	(		)
Net Current Assets
Total Assets Less Current Liabilities
Creditors: amounts falling due after more than one year	(		)	(		)
Provisions for liabilities	(		)	(		)
Accruals and deferred income	(		)	(		)
Net Assets
Share Capital
Share Premium
Retained Earnings
Shareholders' Funds

Tax Computation - Current Year

Losses Property losses

Losses brought forward from prior years
Net loss this period
Total losses to carry forward
Property losses
250Property losses brought forward from prior years
Net loss this period
Total losses to carry forward

Trading income

Trading profit before tax

Combined input

Add back: Depreciation (disallowable for tax)

Combined input

Add back: Disallowable expenses

Combined input

690Less: Annual Investment Allowance

( )

Allocated below

AIA is claimed in the period the expenditure was incurred. Drag the slider, or click a figure to type an exact amount, if your capital purchases fell mainly in one period.

Period 1 (12 months)

Period 2 (3 months)

Capital allowances

705Main pool 18% WDA on plant & machinery, vans, cars ≤50 g/km CO₂.
695Special rate pool 6% WDA on integral features, long-life assets, cars >50 g/km CO₂.
726Zero-emission cars 100% First Year Allowance on new zero-emission cars.
725Other allowances
Describe the allowance

Balancing charges

710Main pool
700Special rate pool
727Zero-emission cars
730Other allowances

Property income

Property rental income

Less: Property expenses

( )

205Other income

210Gross chargeable gains

Interest Income

170Interest income

Combined input

Extended Accounting Period

This 15-month period will be submitted as two separate CT600 returns.

Management expenses

Management expenses brought forward	( )	Combined input
245Management expenses claimed this period	( )	( )
850Management expenses carried forward

	Period 1 (12 months)	Period 2 (3 months)
Specialist adjustments
Other adjustments (add if positive, deduct if negative)		Combined input
225Losses b/f against investment income	( )	( )
260Non-trade deficit on loan relationships	( )	( )
Carry this deficit forward instead of setting it against this period's profits		Combined input
263Non-trade deficit on loan relationships brought forward	( )	( )
Carry the brought-forward deficit forward instead of claiming it against this period's profits		Combined input
326Associated companies		Combined input
327Associated companies – first financial year		Combined input
328Associated companies – second financial year		Combined input
Associated companies – third financial year		Combined input
625Number of 51% group companies		Combined input
640The company has written down or sold intangible assets		Combined input
Dividend income from a 51% group or consortium company — subsidiary, parent, fellow subsidiary, or qualifying consortium company (of Box 620, excluded from augmented profits — s18L(3) CTA 2010)		Combined input
160Trading losses brought forward set against trading profits	( )	( )
165Net trading profits
Less: Property losses applied this period	( )	( )
190Income from a property business
620Franked Investment Income (FII)
315Profits chargeable to corporation tax
Trading losses to carry forward Property losses to carry forward

Tax @ 25%
435Less: Marginal relief	()	()
FY1 profits
Less: Marginal relief	()
FY2 profits
Less: Marginal relief	()
Tax rate calculation
435Less: Marginal relief	( )
440Corporation Tax Payable

Period Breakdown

	Period 1 (12 months)	Period 2 (3 months)
170Interest income	£0	£0
Losses brought forward applied	(£0)	(£0)
165/190Net profit (Box 165 trading / Box 190 property)	£0	£0
315Chargeable profits	£0	£0
Tax @ 19%	£0	£0
435Less: Marginal relief	(£0)	(£0)
440Corporation Tax	£0	£0

Property Business

Why we ask: A UK property business begins when the first tenant moves in (HMRC PIM2505). Costs incurred before that point are pre-commencement expenditure and are deducted in the period your first tenant moves in, not the period you spent the money. Commencement is a one-time event — once you've let a property, the business stays commenced even in years with no rental income. Learn more.

Has this company ever let property to a tenant?

Yes — at least one property has been let No — no property has been let yet

Small Company Accounts (FRS 102)

Small company accounts carry a few notes that micro-entity accounts do not. Everything here is pre-filled with what suits most companies — change it only if yours differs.

Depreciation policy

Related party transactions not at arm's length

Accounts Information

Director Name (for signing)*

Accounts Approval Date*

Average # of Employees*

Did a director borrow from the company this year?*

Dormant accounts can't include a loan to a director. If a director did borrow, the company wasn't dormant — change the company type above.

The company is controlled by 5 or fewer people, or by its directors

Which director borrowed?*

Director's name*

Owed at the start of the year (£)

Amount borrowed during the year (£)*

Of this year's borrowing, repaid before the year end (£)

Total repaid during the year (£)

Interest rate (%)

Repaid within 9 months of year end (£)

Date repaid

Director's name*

Owed at the start of the year (£)

Amount borrowed during the year (£)*

Of this year's borrowing, repaid before the year end (£)

Total repaid during the year (£)

Interest rate (%)

Repaid within 9 months of year end (£)

Date repaid

Director's name*

Owed at the start of the year (£)

Amount borrowed during the year (£)*

Of this year's borrowing, repaid before the year end (£)

Total repaid during the year (£)

Interest rate (%)

Repaid within 9 months of year end (£)

Date repaid

Director's name*

Owed at the start of the year (£)

Amount borrowed during the year (£)*

Of this year's borrowing, repaid before the year end (£)

Total repaid during the year (£)

Interest rate (%)

Repaid within 9 months of year end (£)

Date repaid

Director's name*

Owed at the start of the year (£)

Amount borrowed during the year (£)*

Of this year's borrowing, repaid before the year end (£)

Total repaid during the year (£)

Interest rate (%)

Repaid within 9 months of year end (£)

Date repaid

Director	Owed at start (£)	Borrowed (£)	Repaid in year (£)	Repaid within 9 months (£)	Rate

Choose another director above to add their loan. Up to 5 per return.

Tax Return Declaration

Included with your submission: This system will automatically attach your iXBRL accounts and a corporation tax computation to your CT600 submission, providing HMRC with complete information in one filing.

Person Making Declaration*

Position/Status*

Enter Details

Please correct the following errors:

Company Type

Cannot file for this period

Filings

Charity Income & Expenditure

Extended accounting period detected

Profit & Loss

Balance Sheet

View last filed accounts

Tax Computation - Current Year

Losses Property losses

Trading income

Balancing charges

Interest Income

Extended Accounting Period

Management expenses

Period Breakdown

Property Business

Has this company ever let property to a tenant?

Small Company Accounts (FRS 102)

Accounts Information

Tax Return Declaration

Category		Year to
Called up share capital not paid
Intangible Assets
Fixed AssetsTangible Assets
Fixed Asset Investments
Total Fixed Assets
Stocks
Debtors
Current Asset Investments
Cash at Bank and in Hand
Total Current Assets
Creditors: amounts falling due within one year	(		)
Corporation Tax Payable	(		)
Total Creditors: amounts falling due within one year	(		)
Net Current Assets
Total Assets Less Current Liabilities
Creditors: amounts falling due after more than one year	(		)
Provisions for liabilities	(		)
Accruals and deferred income	(		)
Net Assets
Share Capital
Share Premium
Retained Earnings
Shareholders' Funds

Enter Details

Please correct the following errors:

Company Type

Cannot file for this period

Filings

Charity Income & Expenditure

Extended accounting period detected

Profit & Loss

Balance Sheet

View last filed accounts

Tax Computation - Current Year

Losses Property losses Show ▾ Losses Property losses

Trading income

Balancing charges

Interest Income

Extended Accounting Period

Management expenses Show ▾ Management expenses

Period Breakdown

Property Business

Has this company ever let property to a tenant?

Small Company Accounts (FRS 102)

Accounts Information

Tax Return Declaration

Import financial data

What is a Trial Balance?

How to export from your software:

Profit & Loss

Balance Sheet

Reserves & retained earnings

Losses Property losses

Management expenses