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.