Company information section (CT600)

This section is used to input basic company information and information about the tax return, accounts and computation.

Refer to the HMRC Corporation Tax form for Company Tax (CT600) guidance if needed (opens in a new tab).

  1. Open the required tax return, then select the Data input tab.

  2. If the required section is listed, select it and skip the next step. If not, select Add a new section.

  1. On Choose a section to add, under General, select Company information.

    If the section is crossed through, it has already been added to the tax return. To adjust it the existing values, close the window and select the section on the Data Input tab.

  1. Complete the section as follows, then select Save changes.

Company information

Edit the registered name of the company if it differs from the name entered for this client.

Select a type from the list or leave as Not applicable.

Shows the registered office address of the company. Select the pencil icon to change the address or add a new one.

Exporter information

Select all the checkboxes that apply.

Groups and associated companies

If there are associated companies during the accounting period, enter the number of companies, including this company. If the accounting period straddles 1 April then there will be two inputs; enter the number of associated companies for each financial year that the accounting period straddles. If the number of associated companies changes during the period, or during the financial year, enter the maximum number of associated companies for the period.

Select if the company is a partner in a firm.

Select if the company is part of a group that is not small. Refer to HMRC's guiance CTSA Time Limits.

Select if the company is a participating company in a Group Payment Arrangement. Refer to HMRC's guidance on Group Payment Arrangements.

Choose any transfer pricing exemption or adjustment that applies to transactions between connected businesses. In the context of the SME exemption of connected business transactions, an SME is defined as a group of businesses employing fewer than 250 people worldwide, with a global turnover of less than €50m (£34m) and/or a balance sheet total less than €43m (£29m).

Return, accounts and computations

There is no short version of the CT600 for periods starting after 1 April 2015.

Select if a return has already been filed for this period. A return will be rejected by HMRC if a return has already been filed for the period and this flag is not set. HMRC will also reject a return if the amended flag is ticked but no return has previously been filed.

Select if making more than one return for this company at the same time.

Select if making a claim in the return that reduces the Corporation Tax liability for an earlier period.

Select if estimates have been used. Refer to HMRC's guidance - CTM93280 - CTSA estimated figures in returns.

Select if the company was a large company for the purposes of quarterly instalments. Refer to HMRC's guidance on Quarterly instalments for large companies (CTM92520) and then Bank Levy manual (BLM451000). If you select this box, HMRC requests that you also enter the number of associated companies.

Select if the company has written down or sold intangible assets. This applies to any intangible assets – whether held for the purpose of a trade or property business, or for non-trading purposes.

Select if the company has made any royalty payment overseas. Select whether or not the company paid the royalty without deduction of tax or at the rate specified by a Double Taxation Treaty (because it reasonably believed that the recipient would be entitled to treaty relief) or without deduction of tax (because it reasonably believed the recipient would be exempt from UK Income Tax following the implementation of the Interest and Royalties Directive).

Select whether accounts are attached and in what format.

In most cases XBRL accounts will be required and the selection defaults to XBRL accounts attached. Find out how to attach accounts.

Select whether computations are attached and in what format. The selection defaults to Use XBRL computations generated by Elements which is generated automatically when you prepare your return for filing.

The XBRL computation is identical to that shown on the Computation tab of the tax return with the addition of the hidden XBRL markup tags. You can also Upload your own XBRL or PDF computation.