New company tax returns guidance
HMRC have issued the latest copy of their guide for completing a company tax return form (CT600).
Every company’s annual details must be submitted using HMRC’s company tax return form (CT600) or another approved method.
The following must be included with the return:
- Accounts drawn up under UK company law or prepared accounts if not a limited company.
- Computations showing how the figures in the return have been calculated from the figures in the accounts.
- Other documents required under company law such as Directors’ and Auditors’ reports.
- All required supplementary pages such as for loans to participators in close companies and controlled foreign companies.
- The completed return must be signed by an authorised signatory.
The submission must also include details of any losses, whether related to trading activities or to capital assets.
The statutory filing date to submit a company tax return is usually the later of:
- 12 months after the end of the accounting period
- 3 months after receiving a notice to deliver from HMRC