This section is accessed via the data input tab within the tax return and allows input of basic company information and information about the tax return, accounts and computation.
- ‘Registered name of company‘ Edit the registered name of the company if it differs from the name entered for this client.
- ‘Company type‘ Make an entry if the company falls into one of the categories defined in the drop-down selection, otherwise leave as Not applicable.
- ‘Registered office’ The address of the company’s registered office. Click Change address to select an existing address or input a new one.
- ‘Employer’s PAYE tax reference (NNN/XXXXXX)’ Enter the company’s employer PAYE reference. This is a requirement when completing the CT600L in respect of a claim to the SME Research & Development tax credit.
Tick the relevant box that applies where the company has exported goods and/or services outside the United Kingdom or alternatively did not export outside of the United Kingdom.
- Did the company export goods outside of the United Kingdom?
- Did the company export services outside of the United Kingdom?
- Did the company neither export goods or services outside of the UK
Groups and associated companies
- ‘Number of 51% group 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.
- ‘Is the company a partner in a firm?‘
- ‘Is the company part of a group that is not small?’ Tick the box if the company is part of a group that is not small. To find out more about groups that are not small please see the Enquiry Manual at EM1510.
- ‘Is the company in a group payment arrangement this period?’ Tick the box if the company is a participating company in a Group Payment Arrangement. Find out more about Group Payment Arrangements for Corporation Tax.
- ‘Transfer pricing?‘ 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.
- ‘Is this an amended return?‘ Tick the box 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.
- ‘Making more than one return now?’ Tick the box if making more than one return for this company at the same time.
- ‘Claim or relief affecting an earlier period?’ Tick this box if making a claim in the return that reduces the Corporation Tax liability for an earlier period.
- ‘Have estimates been used?‘ Tick the box if estimates have been used. To find out more about estimated figures please see CTM93280.
- ‘Is company a large company due to make quarterly instalments?’ Tick the box if the company was a large company for the purposes of quarterly instalments. To find out more about large companies please see CTM92520 and in the Bank Levy Manual at BLM451000.If you tick this box HMRC requests that you also enter the number of associated companies.
- ‘Have intangible assets been written down or sold?’ Tick 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.
- ‘Have cross-border royalty payments been made?’ Tick if the company has made any royalty payment overseas.Tick the box 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).
- ‘Company accounts‘ Choose the option that indicates whether accounts are attached and in what format. In most cases XBRL accounts will be required and the selection defaults to XBRL accounts attached. To attach the accounts, save any changes to the Company information section and then from within the Data Input tab you will be able to see the button labelled ‘Add an attachment‘. If you click the button you will be presented with another button to choose a file, which will allow you to browse in your XBRL accounts file. Using the Upload button, you will be able to attach these accounts to your Tax Return.
- ‘Computations’ Choose the option that indicates whether computations are attached and in what format.The selection defaults to Use XBRL computations generated by Taxfiler which Taxfiler will generate automatically when you prepare your return for filing. The XBRL computation is identical to that shown in the Computation tab of the tax return with the addition of the hidden XBRL markup tags.If you wish to attach your own computation in XBRL or PDF format then use the Upload attachment button on the Data Input tab of the tax return.