CT600 Box by Box: The Income Section (Boxes 145-205) Explained
Detailed guide to every box in the CT600 income section. What goes where — turnover, trading profits, property income, chargeable gains, and total profits.
Plain-English guides to UK Corporation Tax and CT600 filing.
Detailed guide to every box in the CT600 income section. What goes where — turnover, trading profits, property income, chargeable gains, and total profits.
How to file dormant company accounts with Companies House and a nil CT600 with HMRC. Step-by-step guide with deadlines and requirements.
Complete guide to claiming trading loss relief on your CT600 — carry back, carry forward, group relief, and terminal loss relief explained with examples.
Complete guide to corporation tax loss relief. Learn how to carry forward trading losses, carry back to previous years, claim group relief, and fill in CT600A correctly.
Box 155 is the most important number on your CT600. Learn exactly what trading profits means, how to calculate it, and common mistakes to avoid.
How to carry forward trading losses on your CT600 to reduce future corporation tax bills. Box references, time limits, and practical examples.
Learn how and when to file a CT600 nil return for a dormant or non-trading company, including deadlines, penalties, and step-by-step guidance.
How UK companies pay corporation tax on overseas income. Covers foreign trading profits, dividends, rental income, double taxation relief, and CT600 reporting.
Trading losses, non-trading deficits, capital losses — learn the different types of company loss, how each is relieved, and where they go on your CT600.
How UK companies pay corporation tax on crypto. Buying, selling, mining, staking, DeFi, and NFTs — what goes on your CT600.
Non-UK company with UK activities? When you must register for corporation tax, file a CT600, and what counts as a permanent establishment.
How to use trading losses on your CT600 return. Carry forward, carry back, group relief, and which CT600 boxes to complete for loss relief claims.