Why Are Some CT600 Boxes Empty or Zero?

Explains why many CT600 boxes show as zero or empty in the preview. Covers which boxes apply to trading vs property companies, loss periods, and Box 3 (UTR).

When you preview your CT600, you may notice that many boxes show as zero or empty. This is normal — a CT600 has over 200 boxes, but most companies only use a small number of them. This guide explains which boxes apply to your situation and why others are blank.

Which Boxes Apply to Your Company Type?

The CT600 has separate sections for different types of income. Only the boxes relevant to your company type will be populated. The rest are correctly left at zero.

Company Type	Income goes to	Profit goes to	Boxes that will be zero
Trading	Box 145 (Turnover from trade)	Box 165 (Net trading profits)	Box 190, Box 250 (property boxes)
Property	Box 190 (Income from property)	Box 190 (same box)	Box 145, Box 155, Box 160, Box 165 (trading boxes)
Mixed Income	Box 145 AND Box 190	Box 165 and Box 190	Depends on which income types you have

ℹ If you are a <strong>trading company</strong>, Box 190 (property income) will always be zero — this is correct. Your income appears in Box 145 instead. Similarly, if you are a <strong>property company</strong>, Box 145 (turnover) will be zero because your income appears in Box 190.

Common Reasons for Empty Boxes

Box 3 (Tax Reference / UTR)

Box 3 is always blank in the preview. Your UTR is entered when you click Submit Corporation Tax — a popup asks for your UTR and Government Gateway credentials at that point. The preview is a draft; Box 3 gets filled automatically at submission.

Box 145 (Turnover from Trade)

Box 145 is blank if:

Your company type is set to Property Company — rental income goes to Box 190 instead
Your company type is set to Dormant — dormant companies have no turnover
You haven't entered a turnover figure in the P&L section yet

Box 165 (Net Trading Profits)

Box 165 shows zero if:

Your company made a trading loss this period — losses are reported in Box 780 instead
Your company type is Property or Dormant

Box 190 (Income from Property)

Box 190 shows zero if:

Your company type is set to Trading — trading income goes to Box 145, not Box 190
Your company type is Property but you haven't entered a property income figure
Your property business made a loss this period — the loss is handled separately

Boxes 155, 160 (Trading Losses)

These show zero unless your company has trading losses brought forward from a previous period.

Boxes 345, 350, 355, 360, 365 (Tax Calculation)

These show zero when your company has no taxable profit — for example, during a loss period. No profit means no corporation tax to calculate.

Loss Periods — Why Most Boxes Are Zero

If your company made a loss, the CT600 will have very few populated boxes. This is correct. In a loss period:

Box 145 shows your turnover (or Box 190 for property income)
Box 780 shows the loss amount
Tax boxes (345–365) are all zero because there is no tax to pay
Box 430/435/440 (tax due) are zero

The key figures in a loss period are your income, your loss amount (Box 780), and any losses to carry forward. Everything else being zero is expected.

Checking Your Figures Are Correct

If you are unsure whether your CT600 is complete:

Check your company type — make sure it matches your business activity (Trading, Property, or Mixed Income)
Check the P&L section — all your income and expense figures should be entered and saved
Regenerate the preview — return to the preview page to see the latest CT600 with your saved figures
Look at the right boxes — trading income is in Box 145, property income is in Box 190. They are different sections of the form.

⚠ If you entered figures in the P&L but they still don't appear in the preview, try saving the form again and then reloading the preview page. The CT600 is regenerated from your saved data each time.

Common Questions

Q: My CT600 preview is mostly empty — is something broken? A: Almost certainly not. A CT600 for a simple company typically only populates 10–15 boxes out of 200+. Loss periods have even fewer. If your income and loss/profit figures are showing in the correct boxes for your company type, your filing is complete.

Q: I have property income but Box 190 is empty — what's wrong? A: Check your company type. If it's set to Trading, your income goes to Box 145, not Box 190. If you have property rental income, you should either select Property Company or Mixed Income (Advanced) as the company type, depending on whether you also have trading income.

Q: Box 145 shows my figures but Box 190 is empty — is that right? A: Yes, if your company type is Trading. Box 145 is for trading turnover and Box 190 is for property income. They are separate sections. A trading company with no property income will always show Box 190 as zero.

Q: My company made a loss — why is the tax section all zeros? A: Because there is no corporation tax to pay when there is no taxable profit. Your loss is recorded in Box 780 and carries forward to offset future profits. The zero tax boxes are correct.

Last updated: March 2026

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