Published 7 April 2015
Last updated 28 January 2022
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28 January 2022
The guide has been updated to remove reference to old schedules in boxes 780 and 790 and to clarify that only losses arising from the current accounting period should be reported in boxes 805, 830 and 850.
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20 January 2022
The guide has been updated to clarify that only losses arising from the current accounting period should be reported at the section about maximum available for surrender as group relief in boxes 810, 835, 840, 855.
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15 November 2021
Section ‘155 Trading profits’ has been updated with information on what to do if you received a taxable coronavirus support grant.
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3 September 2021
The guide to help you complete form CT600 (2021) version 3 has been updated.
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27 May 2021
New CT600 guide (2021) version 3 has been added.
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1 April 2021
Updated for 2021.
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3 June 2020
The guidance has been updated with information about Capital Allowances and the Non-Resident Landlords scheme to make things clearer for software developers and their customers.
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1 April 2020
New CT600 guide (2020) version 3 has been added.
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2 May 2019
Guide changed to link to the new Finance Act where needed.
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6 April 2019
New CT600 guide (2019) version 3 added.
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14 February 2019
The guidance has been updated with information about restitution tax for boxes 170 and K20.
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26 October 2018
The guidance for Loss Reform and Corporate Interest Restriction (CIR) to help companies file their Company Tax Return has been updated.
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17 July 2018
The guidance has been updated with information relating to the number of 51% companies and clarification of the supplementary charge rate.
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25 June 2018
The PDF has been updated to correct parts of the CT600 guide (2018).
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15 May 2018
The guide has been updated to clarify parts of the CT600 form.
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6 April 2018
New CT600 guide (2018) version 3 added.
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11 December 2017
CT600 guide (2017) has been updated to include the new loss reform rules that apply for periods ending on or after 1 April 2017.
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10 April 2017
New CT600 guide (2017) version 3 added.
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30 August 2016
CT600_Guide_V3. replaced by CT600_Guide _V0.1
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7 April 2015
First published.
