Double taxation relief section (CT600)

Use this section to claim Double taxation relief. Refer to HMRC guide on double taxation relief for companies (opens in a new tab).

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 Deductions & reliefs, select Double taxation relief tab.

    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. Under Double taxation relief, for each line, enter a Description and the Amount claimed. A new line is automatically added. Unwanted lines can be deleted using the bin icon.

  2. Under Options, select Amount includes an Underlying Rate relief claim? if the amount includes an underlying rate relief claim. You should attach a detailed computation to the tax return.

  3. Select Includes amount carried back from a later period? if the amount includes relief carried back from a later period. You should attach a detailed computation to the tax return.

  4. Select Save changes.