Tax Avoidance

Where a company is party to a notifiable tax arrangement (a disclosable tax avoidance scheme), it must provide details of that arrangement by completion of supplementary pages CT600J.

Scheme reference number Enter the eight digit Scheme reference number. This should be provided by the scheme administrator.
Accounting period in which the expected advantage arises. Enter the last date of the first accounting period for which you expect any tax advantage from the notifiable arrangement to arise.

Entering details of the notifiable arrangement on this page will generate and complete the CT600J, as well as populating the CT600J notification box on page 1 of the form CT600.

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