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Company tax returns

Produced by Tolley in association with
Corporation Tax
Guidance

Company tax returns

Produced by Tolley in association with
Corporation Tax
Guidance
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This guidance note provides information in respect of the various administrative aspects of company tax returns, often referred to as a corporation tax return or a CT600. If a company or organisation is subject to corporation tax, a company tax return must be submitted for each accounting period. An accounting period for corporation tax purpose cannot exceed 12 months. A return will be required even if taxable profits have not been generated during the accounting period.

For ease of reference in this guidance note, ‘company’ includes entities which are not strictly companies but are within the charge to corporation tax, eg unincorporated associations. See the Charge to corporation tax guidance note for further details on which entities are chargeable.

A company tax return consists of form CT600, together with any supplementary pages and other relevant information. Completed returns, together with all relevant supporting documentation, must be filed online via the Government gateway using an HMRC online account.

Paper returns are only acceptable if there is a reasonable excuse for being unable to

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Anton Lane
Anton Lane

Managing Partner, Edge Tax LLP , Corporate Tax, OMB, Employment Tax, International Tax, Personal Tax, IHT Trusts and Estates


I started my career helping to sort out tax problems for high net worth individuals, corporations and high profile clients under investigation for suspected serious fraud at Ernst & Young. I specialised in anti avoidance legislation targeting offshore structures and held senior positions with large offshore fiduciary service providers. I established the Edge brand over a decade ago and in 2012 focused the main business on managing tax risks, handling suspected serious fraud cases and assisting clients and advisers with disclosures to HMRC.

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