If you've registered for Corporation Tax, sooner or later you'll come across the term "CT600" — it's the form that actually reports your company's tax position to HMRC.
It's Your Company Tax Return
The CT600 reports your company's income, expenses and taxable profit for the accounting period, and calculates the Corporation Tax owed as a result.
It Doesn't Stand Alone
A CT600 is filed alongside your company's accounts and tax computations — not as an isolated form. The figures need to tie back to your annual accounts.
Filing Is Generally Online
Most companies file their CT600 online, often using accounting or tax software, or with support from an accountant who handles the technical detail.
This article provides general information only and is not personalised tax advice. For the full guide, see our Business Guide to Corporation Tax.