Information for the Return

Enter information to be included on the company tax return and to assist with tagging.

About this Return

Select one or more check boxes to confirm that:

  • There is a repayment due for the period covered by the return.
  • The return includes a claim for a repayment due for an earlier period.
  • You are submitting multiple returns for this company.
  • The return contains estimated figures.
  • The company is part of a group that is not small.

Selecting these boxes will complete the corresponding box on page 1 of the company tax return.

A group is small if it satisfies two of the following three conditions in both the current and the preceding financial year:

  • The aggregate turnover is not more than £6.5 million net (£7.8 million gross).
  • The aggregate balance sheet total is not more than £3.26 million net (or £3.9 million gross).
  • The aggregate number of employees is not more than 50.
    If it is the parent company’s first financial year, then the qualifying conditions must be met for the current financial year.

Return declaration

Name of signatory

Enter the name of the company tax return signatory

Status of signatory

Select the status of the signatory as one of:

  • Director
  • Company secretary
  • Company agent
  • Liquidator
  • I’d like to enter another status

If you select ’I’d like to enter another status’, an additional box will open to enable you to enter that status.

The signatory information you enter here will appear in The declaration section on the company tax return.

Indicators and Information

Enter at Number of 51% group companies (including self) the total number of companies with which the company is associated. You should include the company itself.

This information is used to populate box 625 of the company tax return CT600.

For accounting periods ending on or after 1 April 2019 HMRC have updated their guidance for the completion of box 625 Number of 51% group companies on the CT600. The value entered in Number of 51% group companies (including self) will now populate box 625 as opposed to being reduced by 1, which was previously the case.

Companies are associated if either one company controls the other or both companies are under common control.

If the company has received UK dividend income from companies which are not part of the same 51% group, then enter at Non-group UK dividends received the amount of dividend income received. Do not include notional tax attributable to the dividends. The information entered here will help to populate boxes 38 and 39 on the company tax return CT600 (2008) or boxes 620 and 625 on the company tax return CT600 (2015).

Select Company should have made instalment payments in the period if instalment payments were, or should have been, made. This will populate box 95 on page 5 of the company tax return CT600 (2008) or box 630 on the company tax return CT600 (2015).

iXBRL additional information

Select this option if the company is a partner in a firm.
This information is used in the tagging process, but does not affect any entries on the company tax return.

If this article hasn’t answered your question, please consider searching the help or contacting us.

Did you find this helpful?

Still need help?

Ask the Sage City community. Sage City is the place to ask questions, share tips and ideas, get practical advice and all the breaking news. Alternatively, find out other ways of getting in touch.

Visit Sage City