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CT600 – 2016 Budget guidance insert

A company tax return must be submitted using HMRC’s company tax return form (CT600) or another approved method. HMRC has added a 2016 CT600 Budget insert following the recent Budget. The insert includes the rates of Corporation Tax applying from 1 April 2015 and 1 April 2016 as well as summaries of some recently announced changes such as the repeal of Business Premises Renovation Allowance, an update on Capital Allowances for business cars, changes to Loans to participators rules and the planned reform of loss relief.

The main CT600 guide includes detailed instructions for completing the Company Tax Return CT600 (2015) version 3. Since 1 April 2011, all companies must deliver their Company Tax Return online for any accounting period ending after 31 March 2010. The submission must include the company’s self-assessment return alongside details of any trade and other losses such as capital losses. The accounts must be submitted using the iXBRL data standard.

The statutory filing date to submit a company tax return is usually the later of 12 months after the end of the accounting period or 3 months after receiving a notice to deliver from HMRC.


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