CT600: Company Tax Return
Calculating and reporting Corporation Tax for limited companies.
What is the CT600?
If your business is a limited company, you must file a CT600 annually to calculate how much Corporation Tax you owe on your profits. This must be accompanied by statutory accounts.
Deadlines
- Payment: Usually 9 months and 1 day after the end of your accounting period.
- Filing: 12 months after the end of your accounting period.
The iXBRL Requirement
The CT600 and the accompanying accounts cannot be submitted as simple PDFs. They must be submitted inline Extensible Business Reporting Language (iXBRL) format. This generally requires commercial accounting software or an accountant.
Related Guides & Tools
Other Guides: VAT100
Tools: Corporation Tax Calculator