Guidance: Supplementary pages CT600N: Residential Property Developer Tax

When to complete

You need to complete form CT600N if you’re recording an amount of Residential Property Developer Tax (RPDT) in box 497 of form CT600.

You’ll need to provide additional details if you are claiming or surrendering:

• any amounts under the group or consortium relief provisions
• eligible unrelieved foreign tax.
• any amounts under s356NA(3)(b) CTA 2010 (surplus lease payments not brought into account for the purposes of calculating contractor ring fence profits)
• any carried forward loss amount under the loss reform rules

When you have completed form CT600N:

1. Copy the amount from box N285 in section 4.

2. Enter this amount into box 497 of form CT600.

Company Information

N1 Company name

Enter the company name.

N2 Tax reference

Enter the company’s 10-digit Unique Taxpayer Reference.

Period covered by this supplementary page (cannot exceed 12 months)

N3 From

Enter the start date of the accounting period, in the format DD-MM-YYYY.

N4 To

Enter the end date of the accounting period, in the format DD-MM-YYYY.

Section 1 — Allocation Statement

N5 Put an ‘X’ in box N5 if you are the nominated allocating member

Manual RPDT20520 explains how to nominate an allocating member.

N10 Put an ‘X’ in N10 if the Allocation statement has been sent to HMRC for this period

If you complete box N10, do not complete boxes N15 to N65. Only the allocating member needs to complete page 2.

Manual RPDT20530 explains how to send an allocation statement to HMRC.

N15 From

Enter the start date of the allocating period, in the format DD-MM-YYYY.

N20 To

Enter the end date of the allocating period, in the format DD-MM-YYYY.

N25 Nominating allocating member

If the nominated allocating member is a different company at the beginning of the period, enter the name in box N25.

N30 Tax reference

If the nominated allocating member is a different company at the beginning of the period, enter the tax reference in box N30.

N35 Put an ‘X’ in box N35 if you are the Ultimate Parent Company of the group

Enter X if this applies.

N40 Enter the name of the Ultimate Parent Company if N35 is not completed

Enter the name of the Ultimate Parent Company if you did not complete box N35.

N45 Allocation table

In this table, enter the:

• name of the group company
• accounting period of that company
• tax reference
• amount allocated to the receiving company

N50 Total amount allocated

Enter the total of column D in table N45.

Authorisation of Statement

N55 If the statement has been authorised put an ‘X’ in box N55 to confirm

Enter X in the box if this applies.

Section 2 — Joint Venture Companies

You need to complete this section if you are a relevant Joint Venture company, your allowance is restricted because of an excluded member and you have received an allocation of a notional allowance.

N70 Notional allowance claimed

Enter the amount of Notional allowance claimed.

N75 Put an ‘X’ in box N75 if an amount of notional allowance is being allocated in respect of an excluded body

Enter X if this applies.

N80 Allocation of notional allowance on behalf of an excluded body

An excluded Body is defined in legislation at S44(9) FA2022 as a company that is only liable to Residential Property Developer Tax as a result of being a non-profit housing company.

You’ll need to enter:

• the name of the allocating company
• the tax reference
• the amount allocated

N85 Total amount

Enter the total of column C in Table N80.

N90 Provide details of the excluded companies that are members of the joint venture company

You’ll need to enter:

• the name of the excluded body
• the member’s tax reference

Section 3

Part 1: Claims to RPDT group relief

You need to complete this part if you are claiming Residential Property Developer Tax group relief in your calculation of Residential Property Developer Tax payable.

Unless a simplified arrangement is in force, you must also attach a copy of each surrendering company’s notice of consent to the claim.

If a simplified arrangement is in force and copies of consent are not supplied, the claim should be authorised in table N95.

N95 Surrendering Company Details

For each surrender, enter:

• the name of the surrendering company
• the start and end date of the accounting period of the surrendering company, if different from the period covered by the return
• the tax reference of the surrendering company, or other information that can identify the company (for example, the company registration number)
• the amount of the surrender claimed

N100 Total amount claimed

Enter the total of column D in table N95 for the amount of group relief claimed.

Copy the figure from box N100 to box N260 on form CT600N.

Claim authorisation

Complete this section if simplified arrangements apply and copies of consent are not supplied.

Part 2: Amounts surrendered as RPDT group relief

You need to complete this part if the company is surrendering any amount under the group provisions.

Unless a simplified arrangement is in force:

• you’ll need a notice of consent to each claim
• this part is acceptable as a notice of consent, if the surrendering company details are entered and it is completed by an authorised person
• send a copy of the notice of consent to the HM Revenue and Customs office dealing with the claimant company’s return at the same time as the claimant company submits its return claiming the group relief for carried forward losses

N120 Details of surrender

For each surrender, enter:

• the name of the claimant company
• the start and end date of the accounting period of the claimant company if different from the period covered by the return
• the tax reference of the claimant company or other information that can identify the company (for example, the company registration number)
• the amount surrendered

N125 Total amount surrendered

Enter the total of Column D in Table N120 for the amount surrendered.

Details of company surrendering relief

Complete all of this section if you are using this form as the notice of consent to surrender.

N150 Full name of person authorising

Any person who is authorised to do so may complete this section on behalf of the company, unless a liquidator or administrator has been appointed.

More information

Manual RPDT20420 has more information about Residential Property Developer Tax group relief.

Manual CTM80100 has more information about general group relief for Corporation Tax.

Part 3: Claims to RPDT group relief for carried forward losses

You need to complete this part if you are claiming group relief for carried forward losses in your calculation of Residential Property Developer Tax.

Unless a simplified arrangement is in force, you must also attach a copy of each surrendering company’s notice of consent to the claim.

If a simplified arrangement is in force and copies of consent are not supplied the claim should be authorised at N160.

N160 Surrendering Company Details

For each surrender, enter:

• the name of the surrendering company
• the start and end date of accounting period of the surrendering company if different from the period covered by the return
• the tax reference of the surrendering company or other information that can identify the company. For example, the company registration number
• the amount of the surrender claimed

N165 Total amount claimed

Enter the total of column D in Table N160 for the amount of group relief claimed.

Copy the figure from box N165 to box N265 on the form CT600N.

Claim authorisation

Complete this section if simplified arrangements apply and copies of consent are not supplied.

Part 4: Amounts surrendered as RPDT group relief for carried forward losses

You need to complete this part if the company is surrendering any amount of carried forward loss under the group provisions.

Unless a simplified arrangement is in force:

• you’ll need a notice of consent to each claim
• this part is acceptable as a notice of consent, if the surrendering company details are entered and it is completed by an authorised person
• send a copy of the notice of consent to the HM Revenue and Customs office dealing with the claimant company’s return at the same time as the claimant company submits its return claiming the group relief for carried forward losses

N190 Details of surrender

For each surrender, enter:

• the name of the claimant company
• the start and end date of accounting period of the claimant company if different from the period covered by the return
• the tax reference of the claimant company or other information that can identify the company (for example, the company registration number)
• the amount surrendered

N195 Total amount surrendered

Enter the total of column D in Table N190 for the amount surrendered.

Details of company surrendering relief

Complete all of this section if you are using this form as the notice of consent to surrender.

N220 Full name of person authorising

Any person who is authorised to do so may complete this section on behalf of the company, unless a liquidator or administrator has been appointed.

Section 4 — Calculation of RPD profits and CT payable

N230 Adjusted trading profit in relation to the accounting period

Enter the adjusted trading profit amount. Do not complete N235 if box N230 includes a figure.

N235 Adjusted trading loss in relation to the accounting period

Enter the adjusted trading loss amount. Do not complete N230 if box N235 includes a figure.

N240 Amount of any joint venture profit that are attributed to the developer

Enter the amount of any joint venture profit. Do not complete N245 if box N240 includes a figure.

N245 Amount of any joint venture loss that are attributed to the developer

Enter the amount of any joint venture loss. Do not complete N245 if box N240 includes a figure.

N250 Total of profit

Enter the total of boxes N230 and N240, minus the total of boxes N235 and N245.

N255 Amount of allowable loss relief

Enter the amount of RPDT losses carried forward from previous years to be claimed.

Manual RPDT20410 has more information about carried-forward losses for Residential Property Developer Tax.

N260 Amount of allowable RPDT group relief claimed

Enter the figure from box N100.

N265 Amount of allowable RPDT group relief for carried-forward losses claimed

Enter the figure from box N165.

N270 RPD profits in relation to the accounting period

Enter the residential property development (RPD) profits.

To calculate this, you should subtract the amounts in boxes N255, N260 and N265 from the amount in box N250.

N275 Amount of allowance allocation in relation to the accounting period

Enter the annual allowance allocated to the company from the allocation statement.

N280 Profits chargeable to RPDT

Enter the profits chargeable. To calculate this, subtract the figure in box N275 from the figure in box N270.

N285 RPDT payable

Calculate 4% of the amount in box N285. This is the total Residential Property Developer Tax payable. Enter this amount on box 497 of the CT600.