CT600

A CT600 is the UK Company Corporation Tax return which companies need to file with HMRC following end of the Companies accounting period

A CT600 return is the name of the filing that UK Incorporated companies must file with HMRC after the end of their accounting period. Currently this is stipulated to be no later than 12 months after the end of the company’s accounting period, with any Corporation Tax payable due after 9 months and a day following the accounting period end. A CT600 can only report up to 12 months, so if the accounting period is longer (an extended accounting period), two CT600’s would need to be filed.

The CT600 return is now required to be filed digitally with HMRC, with the original CT600 paper form now obsolete and now only used for the compilers reference. Along with the CT600 return HMRC also require that full company accounts are also provided in a format known as IXBRL, where key information is tagged so that the document can be both machine read and viewed as a normal document. Unlike the CT600 the accompanying Company accounts can cover accounting periods greater than 12 months, that is the full duration of the accounting period.