Notice: Notice 999: catalogue of publications

Updated: New notices, ‘VAT Notice 1002: adapted motor vehicles for disabled people and charities’ and ‘Excise Notice 2003: Tobacco Duty – the Raw Tobacco Approval Scheme’, have been added to the numerical listing.

Notice 999 lists all current publications in relation to VAT and Customs and Excise issued by HM Revenue and Customs.

Source: HMRC

Form: Corporation Tax: Budget changes (CT600 Budget insert)

Updated: CT600 Budget insert has been updated to reflect the 2017 budget changes.

This budget insert tells you about the main changes affecting:

  • CT600 (Company Tax Return (CTR))
  • rates of Corporation Tax
  • rates, limits and fractions for financial years starting 1 April
  • grassroots sport deduction
  • reform of loss relief
  • patent box – cost sharing arrangements
  • reform of Substantial Shareholding Exemption for qualifying institutional investors
  • tax deductibility of corporate interest expense
  • museums and galleries tax relief
  • first-year allowances for electric charge points
  • tax treatment of appropriations to trading stock

Source: HMRC

Form: Corporation Tax: Company Tax Return (CT600 (2017) Version 3)

Updated: New version Corporation Tax: Company Tax Return (CT600 (2017) Version 3) has been added.

Use form CT600 (2017) Version 3 for any accounting periods starting on or after 1 April 2015. Companies with less straightforward tax affairs should use this form. Please refer to the CT600 guide (2015) Version 3 for help and a full list of companies that should use this form.

Please check if you are required to submit this form before downloading and sending it in the post.

Find out more about who must submit an online Company Tax Return.

Supplementary pages

CT600A (2015) Version 3: close company loans and arrangements to confer benefits on participators

CT600B (2015) Version 3: controlled foreign companies and foreign permanent establishment exemptions

CT600C (2015) Version 3: group and consortium relief

CT600D (2015) Version 3: insurance

CT600E (2015) Version 3: Charities and Community Amateur Sport Clubs (CASCs)

CT600F (2015) Version 3: Tonnage Tax

CT600H (2015) Version 3: cross-border Royalties

CT600I (2015) Version 3: supplementary charge in respect of ring fence trades

CT600J (2015) Version 3: disclosure of tax avaoidance schemes

Corporation Tax: Company Tax Return guide (CT600 Guide (2015) Version 3)
Use the CT600 Guide (2015) Version 3 to help you complete form CT600 (2015) Company Tax Return.

Corporation Tax: Budget changes (CT600 Budget Insert)
Use CT600 Budget Insert for an overview of the main Budget changes affecting Corporation Tax.

64-8: authorise your agent
Use form 64-8 to authorise HM Revenue and Customs to communicate with an accountant, tax agent or adviser acting on your behalf.

Source: HMRC

Form: Corporation Tax: controlled foreign companies and foreign permanent establishment exemptions (CT600B (2015) version 3)

Updated: Welsh translation added

Use these pages if both:

  • your company held an interest of 25% in a foreign company controlled from the UK at any time in this accounting period
  • the accounting period of the controlled foreign company ended within, or ended at the same time as, your company’s accounting period

Please check if you’re required to submit this form online before downloading and sending it in the post.

Find out more about who must submit an online Company Tax Return.

Corporation Tax: Company Tax Return (CT600 (2018) version 3)
Use form CT600 (2018) version 3 to file a Company Tax return for accounting periods starting on or after 1 April 2015.

Corporation Tax: Company Tax Return guide
Use the CT600 Guide (2018) version 3 to help you complete form CT600 (2018) Company Tax Return.

Corporation Tax: Budget changes (CT600 Budget insert)
Use CT600 Budget insert for an overview of the main Budget changes affecting Corporation Tax.

Source: HMRC

Form: Corporation Tax: group and consortium relief (CT600C (2017) version 3)

Updated: Supplementary pages CT600C (2015) have been updated to CT600C (2017).

Use these supplementary pages if you’re claiming or surrendering relief under group or consortium, or unrelieved foreign tax provisions.

Please check if you’re required to submit this form online before downloading and sending it in the post.

Find out more about who must submit an online Company Tax Return.

Use form Company Tax Return (CT600 (2017) version 3) to file a Company Tax Return for accounting periods starting on or after 1 April 2015.

Use the Company Tax Return guide (CT600 Guide (2017) version 3) to help you complete form CT600 (2017) Company Tax Return.

Use the Budget changes (CT600 Budget insert) for an overview of the main Budget changes affecting Corporation Tax.

Source: HMRC

Form: Corporation Tax: insurance (CT600D (2015) version 3)

Updated: Welsh translation added

Use these supplementary pages if your company has been involved in Overseas Life Assurance Business.

Please check if you’re required to submit this form online before downloading it and sending it in the post.

Find out more about who must submit an online Company Tax Return.

Corporation Tax: Company Tax Return (CT600 (2018) version 3)
Use form CT600 (2018) version 3 to file a Company Tax Return for accounting periods starting on or after 1 April 2015.

Corporation Tax: Company Tax Return guide
Use the CT600 Guide (2018) version 3 to help you complete form CT600 (2018) Company Tax Return.

Corporation Tax: Budget changes (CT600 Budget insert)
Use CT600 Budget insert for an overview of the main Budget changes affecting Corporation Tax.

Source: HMRC

Form: Corporation Tax: charity and Community Amateur Sports Clubs (CT600E (2015) version 3)

Updated: A Welsh translation of the form has been added.

Use these supplementary pages if your charity or Community Amateur Sports Club (CASC) claims exemption from tax on all or any part of its income and gains.

These supplementary pages will form the charity’s or CASC’s claim to exemption from tax on the basis that its income and gains have been applied for charitable or qualifying purposes only.

Check if you’re required to submit this form online before downloading and sending it in the post.

Find out more about who must submit an online Company Tax Return.

Corporation Tax: Company Tax Return (CT600 (2018) version 3)
Use form CT600 (2018) version 3 to file a Company Tax Return for accounting periods starting on or after 1 April 2015.

Corporation Tax: Company Tax Return guide
Use the CT600 Guide (2018) version 3 to help you complete form CT600 (2018) Company Tax Return.

Corporation Tax: Budget changes (CT600 Budget insert)
Use CT600 Budget insert for an overview of the main Budget changes affecting Corporation Tax.

Source: HMRC