CT600 Submission Form

Company Type

What type of company is this?

Trading Company

Property Company

Dormant Company

Mixed Income

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.

Select what you would like to file:

CT600 only

Accounts only

CT600 and Accounts

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 *

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.

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Category Show all
Called up share capital not paid
Fixed Assets
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
Retained Earnings
Shareholders' Funds

Tax Computation - Current Year

Show all

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

Shared expenses are allocated to trading income for tax purposes. Use the property expenses field below to allocate property-specific costs. Property income is reported net of property expenses.

Trading Income

Trading profit before tax

Combined input

Add back: Depreciation (disallowable for tax)

Combined input

Add back: Disallowable expenses

Combined input

Other adjustments (add if positive, deduct if negative)

Combined input

690Less: Annual Investment Allowance

( )

See AIA allocation below

└─ AIA allocation across CT periods AIA is claimed in the period the expenditure was incurred. Override the day-ratio split below if your capital purchases fell in a specific period.

( )

I'm claiming Writing Down Allowance, FYA, or other non-AIA capital allowances

Advanced capital allowances. Use this section for non-AIA capital allowances — Writing Down Allowance on pool balances, Full Expensing on qualifying plant and machinery, First Year Allowance on zero-emission cars, balancing charges on disposals, and other reliefs. Leave rows blank if they don't apply.

Pool / allowance	Capital allowance claimed (£)	Balancing charge (£)
Main pool 18% WDA on plant & machinery, vans, cars ≤50 g/km CO2. Boxes 705/710.
Special rate pool 6% WDA on integral features, long-life assets, cars >50 g/km CO2. Boxes 695/700.
Zero-emission cars 100% First Year Allowance on new zero-emission cars. Boxes 726/727.
Other allowances Free-text description; aggregated into CT600 Boxes 725/730.

Each pool total flows to its own box in the CT600 XML per HMRC schema. The combined capital allowance claim reduces your taxable profit at Box 165. Balancing charges increase taxable profit. Changes save automatically.

160Trading losses brought forward set against trading profits

( )

165Net trading profits

Property Income

Property rental income

Less: Property expenses

( )

190Income from a property business

205Other income

210Gross chargeable gains

Less: Losses applied this period

( )

Interest Income

170Interest income

Combined input

Extended Accounting Period

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

Corporation Tax Calculation

	Period 1 (12 months)	Period 2 (3 months)
225Losses b/f against investment income	( )	( )
230Non-trade deficit on loan relationships	( )	( )
245Management expenses	( )	( )
326Associated companies		Combined input
620Franked Investment Income (FII)
625Number of 51% group companies		Combined input
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

Accounts Information

Director Name (for signing)*

Accounts Approval Date*

Average # of Employees*

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:

Please correct the following errors:

Company Type

Cannot file for this period

Extended accounting period detected

Profit & Loss

Balance Sheet

View last filed accounts

Tax Computation - Current Year

Losses Property Losses

Trading Income

Interest Income

Extended Accounting Period

Corporation Tax Calculation

Period Breakdown

Accounts Information

Tax Return Declaration

Enter Details

Please correct the following errors:

Please correct the following errors:

Company Type

Cannot file for this period

Extended accounting period detected

Profit & Loss

Balance Sheet

View last filed accounts

Tax Computation - Current Year

Losses Property Losses

Trading Income

Interest Income

Extended Accounting Period

Corporation Tax Calculation

Period Breakdown

Accounts Information

Tax Return Declaration

Import financial data

What is a Trial Balance?

How to export from your software:

Profit & Loss

Balance Sheet