Tax avoidance schemes (CT600J)

This screen is accessed via the Data input tab within the tax return. Complete this section if the company:

  • is a party to any notifiable arrangements under S308, 309, 310 FA 2004
  • has received an eight-digit Scheme Reference Number (SRN)
  • has entered into a transaction which is part of those arrangements either in this or a previous accounting period, and expects to receive a tax advantage from those arrangements in this or any future accounting period.

Tax avoidance schemes

  • Scheme reference number – enter the scheme reference number (SRN) provided by the scheme promoter or HMRC.
  • Accounting period in which expected advantage arises – enter the last day of the accounting period in which any advantage is expected to arise. If the tax advantage is expected to cover more than one accounting period, enter the earliest