Form CT600 – Fill, Sign and Download | Company Tax Return
ZenDocs is not a law firm and does not provide legal advice.
ZenDocs is not a law firm and does not provide legal advice.
Form CT600 is the Company Tax Return that every UK limited company files with HMRC once notified to do so, reporting the company's income, gains, deductions, and reliefs to calculate the Corporation Tax owed for an accounting period. A full return includes the CT600 form itself, any relevant supplementary pages, statutory accounts, and tax computations. A return is required even if the company made a loss or has no tax to pay.
Companies with profits up to £50,000 pay the small profits rate of 19%. Companies with profits above £250,000 pay the main rate of 25%. Profits between these two thresholds pay a tapered rate through marginal relief, and the thresholds are divided between associated companies where a group structure applies. Check GOV.UK for the current thresholds and rates, since these are set by the government and can change.
Corporation Tax is normally due 9 months and 1 day after the end of the accounting period, while the CT600 itself must be filed within 12 months of that date, so the filing deadline comes 3 months after the payment deadline. Large companies with profits over £1.5 million pay by quarterly instalments starting in the seventh month of the accounting period, and very large companies with profits over £20 million start instalments in the third month.
Missing the filing deadline triggers an automatic flat-rate penalty, with further increases at three, six, and twelve months late, and the percentage-based penalties at six and twelve months apply only if tax remains unpaid. Missing the payment deadline means interest accrues daily on the outstanding amount from the day after the due date, regardless of when the CT600 itself is filed. Check GOV.UK for the current penalty and interest amounts, since these are reviewed periodically.
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