2022-08-28-accounts

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

(SCC-501)

Company Tax Return CT600 (2022) Version 3

for accounting periods starting on or after 1 April 2015

Your Company Tax Return

If we send the company a ‘Notice’ to deliver a Company Tax Return it has to comply by the filing date or we charge a penalty, even if there is no tax to pay.

A return includes a Company Tax Return form, any supplementary pages, accounts, computations and any relevant information. The CT600 Guide tells you how the return must be formatted and delivered. It contains general information you may need to deliver your return, links to more detailed advice and box-by-box guidance for this form and the supplementary pages. The forms in the CT600 series set out the information we need and provide a standard format for calculations.

Northern Ireland (NI)

Put an ‘X’ in the appropriate boxes below 5 NI trading activity 6 SME 7 NI employer 8 Special circumstances

About this return

	This is the tax return for the company named above, for the period below	This is the tax return for the company named above, for the period below	This is the tax return for the company named above, for the period below
30		fromDD MM YYYY		35		to DD MM YYYY
		`2` `9` `0` `8` `2` `0` `2` `1`			`2`	`8`	`0`	`8`	`2`	`0`	`2`	`2`
	Put an ‘X’ in the appropriate boxes below
40		A repayment is due for this return period

45		Claim or relief affecting an earlier	period

50		Making more than one return for this company now

55		This return contains estimated figures

60		Company part of a group that is not small

65		Notice of disclosable avoidance schemes
	Transfer pricing
70		Compensating adjustment claimed

75		Company qualifies for SME exemption

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About this return – continued

Accounts and computations

80 I attach accounts and computations for the period to which this return relates
X
85 I attach accounts and computations for a different period 90 If you are not attaching the accounts and computations, explain why Supplementary pages enclosed
95 Loans and arrangements to participators by close companies – form CT600A
100 Controlled foreign companies, foreign permanent establishment exemptions, hybrid and other mismatches – form CT600B 105 Group and consortium – form CT600C 110 Insurance – form CT600D 115 Charities and Community Amateur Sports Clubs (CASCs) – form CT600E X 120 Tonnage tax – form CT600F
125 Northern Ireland – form CT600G
130 Cross-border royalties – form CT600H
135 Supplementary charge in respect of ring fence trades – form CT600I
140 Disclosure of Tax Avoidance Schemes – form CT600J
141 Restitution tax – form CT600K

142 Research and Development – form CT600L 143 Freeports – form CT600M

Tax calculation

Turnover


145	Total turnover from trade	£					•	0	0
150	Banks, building societies, insurance	companies and		other financial		concerns
	_–_put an ‘X’ in this box if you do not have a recognised turnover and have not made an entry in box 145
Income

155	Trading profits				£		•	0	0

160	Trading losses brought forward set	against	trading	profits	£		•	0	0

165	Net trading profits –box 155 minus	box 160			£		•	0	0

170	Bank, building society or other interest, and profits				£		•	0	0
	from non-trading loan relationships
172	Put an ‘X’ in box 172 if the figure in box 170 is net of carrying back a deficit from a later accounting period

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Income – continued


175	Annual payments not otherwise charged to Corporation Tax and from which Income Tax has not been deducted	£	•	0	0
180	Non-exempt dividends or distributions from non-UK resident companies	£	•	0	0
185	Income from which Income Tax has been deducted	£	•	0	0

190	Income from a property business	£	•	0	0

195	Non-trading gains on intangible fixed assets	£	•	0	0

200	Tonnage tax profits	£	•	0	0

205	Income not falling under any other heading	£	•	0	0

Chargeable gains

210	Gross chargeable gains	£	•	0	0

215	Allowable losses including losses brought forward	£	•	0	0

220	Net chargeable gains_–_box 210 minus box 215	£	•	0	0

Profits before deductions and reliefs

225	Losses brought forward against certain investment income	£	•	0	0

230	Non-trade deficits on loan relationships (including interest)	£	•	0	0
	and derivative contracts (financial instruments)
	brought forward set against non-trading profits
235	Profits before other deductions and reliefs – net sum of	£	•	0	0
	boxes 165 to 205 and 220 minus sum of boxes 225 and 230
Deductions and reliefs

240	Losses on unquoted shares	£	•	0	0

245	Management expenses	£	•	0	0

250	UK property business losses for this or previous	£	•	0	0
	accounting period
255	Capital allowances for the purposes of management	£	•	0	0
	of the business
260	Non-trade deficits for this accounting period from loan	£	•	0	0
	relationships and derivative contracts (financial instruments)

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Deductions and Reliefs – continued

----- Start of picture text -----
263 Carried forward non-trade deficits from loan relationships
and derivative contracts (financial instruments) £ • 0 0
265 Non-trading losses on intangible fixed assets £ • 0 0
275 Total trading losses of this or a later accounting period £ • 0 0
280 Put an ‘X’ in box 280 if amounts carried back from later
accounting periods are included in box 275
285 Trading losses carried forward and claimed against total profits £ • 0 0
290 Non-trade capital allowances £ • 0 0
295 Total of deductions and reliefs £ • 0 0
– total of boxes 240 to 275, 285 and 290
300 Profits before qualifying donations and group relief £ • 0 0
– box 235 minus box 295
305 Qualifying donations £ • 0 0
310 Group relief £ • 0 0
312 Group relief for carried forward losses £ • 0 0
315 Profits chargeable to Corporation Tax £ 0 • 0 0
– box 300 minus boxes 305, 310 and 312
320 Ring fence profits included £ • 0 0
325 Northern Ireland profits included £ • 0 0
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Tax calculation

Enter how much profit has to be charged and at what rate

		Amount of profit			Tax
330	335	£	340	345	£ p
	350	£	355	360	£ p
	365	£	370	375	£ p
380	385	£	390	395	£ p
	400	£	405	410	£ p
	415	£	420	425	£ p
Corporation Tax– total of boxes 345, 360, 375, 395, 410 and 425 Marginal relief for ring fence trades Corporation Tax chargeable– box 430 minus box 435 £ • 430 £ • 435 £ • 440 `0` `0` `0`

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Reliefs and deductions in terms of tax


445	Community Investment Tax Relief	£	•

450	Double Taxation Relief	£	•
455	Put an ‘X’ in box 455 if box 450 includes an underlying rate relief claim
460	Put an ‘X’ in box 460 if box 450 includes an amount carried back from a later period
465	Advance Corporation Tax	£	•

470	Total reliefs and deduction in terms of tax	£	•
	– total of boxes 445, 450 and 465

Coronavirus support schemes and overpayments (see CT600 Guide for definitions)


471	Coronavirus Job Retention Scheme (CJRS) received	£		•

472	CJRS entitlement	£		•

473	CJRS overpayment already assessed or voluntary disclosed	£		•

474	Other coronavirus overpayments	£		•

Calculation of tax outstanding or overpaid

475	Net Corporation Tax liability – box 440 minus box 470	£		•

480	Tax payable on loans and arrangements to participators	£	`0`	•	`0`	`0`
485	Put an ‘X’ in box 485 if you completed box A70 in the supplementary pages CT600A
490	Controlled Foreign Companies (CFC) tax payable	£		•

495	Bank levy payable	£		•

496	Bank surcharge payable	£		•

500	CFC tax, bank levy and bank surcharge payable	£		•
	–total of boxes 490, 495 and 496
505	Supplementary charge (ring fence trades) payable	£		•

510	Tax chargeable–total of boxes 475, 480, 500 and 505	£	`0`	•	`0`	`0`

515	Income Tax deducted from gross income included in profits	£		•

520	Income Tax repayable to the company	£		•

525	Self-assessment of tax payable before restitution tax	£	`0`	•	`0`	`0`
	and coronavirus support scheme overpayments
	–box 510 minus box 515

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Calculation of tax outstanding or overpaid – continued


526	Coronavirus support schemes overpayment now due	£	`0`	•	`0`	`0`
	–total of boxes 471 and 474 minus boxes 472 and 473
527	Restitution tax	£		•

528	Self-assessment of tax payable	£	`0`	•	`0`	`0`
	–total of boxes 525, 526 and 527
Tax reconciliation

530	Research and Development credit	£		•

535	(Not currently used)	£		•

540	Creative tax credit	£		•

545	Total of Research and Development credit	£		•
	and creative tax credit –total box 530 to 540
550	Land remediation tax credit	£		•

555	Life assurance company tax credit	£		•

560	Total land remediation and life assurance company tax credit	£		•
	–total box 550 and 555
565	Capital allowances first-year tax credit	£		•

570	Surplus Research and Development credits or	£		•
	creative tax credit payable –box 545 minus box 525
575	Land remediation or life assurance company tax credit payable	£		•
	–total of boxes 545 and 560 minus boxes 525 and 570
580	Capital allowances first-year tax credit payable	£		•
	–boxes 545, 560 and 565 minus boxes 525, 570 and 575
585	Ring fence Corporation Tax included	£		•

586	NI Corporation Tax included	£		•

590	Ring fence supplementary charge included	£		•

595	Tax already paid (and not already repaid)	£		•

600	Tax outstanding	£		•
	–box 525 minus boxes 545, 560, 565 and 595
605	Tax overpaid including surplus or payable credits	£		•
	ttl f b 545 560 565 d 595 i 525

605 Tax overpaid including surplus or payable credits – total sum of boxes 545, 560, 565 and 595 minus 525

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Tax reconciliation – continued

610 Group tax refunds surrendered to this company £ • 615 Research and Development expenditure credits £ • surrendered to this company

Exporter information

During the return period, did the company export goods and/or services to individuals, enterprises or organisations outside the United Kingdom (UK)? 616 Yes – goods 617 Yes – services 618 No – neither

Indicators and information

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620 Franked investment income/Exempt ABGH distributions £ • 0 0
625 Number of 51% group companies 0
Put an ‘X’ in the relevant boxes, if in the period, the company:
630 should have made (whether it has or not) instalment payments as a large company
under the Corporation Tax (Instalment Payments) Regulations
631 should have made (whether it has or not) instalment payments as a very large company
under the Corporation Tax (Instalment Payments) Regulations
635 is within a group payments arrangement for the period
640 has written down or sold intangible assets
645 has made cross-border royalty payments
647 Eat Out to Help Out Scheme: reimbursed discounts £ • 0 0
included as taxable income
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Information about enhanced expenditure

Research and Development (R&D) or creative enhanced expenditure

650	Put an ‘X’ in box 650 if the claim is made by a small or medium-sized enterprise (SME), including a SME subcontractor to a large company	Put an ‘X’ in box 650 if the claim is made by a small or medium-sized enterprise (SME), including a SME subcontractor to a large company
655	Put an ‘X’ in box 655 if the claim is made by a large company
660	R&D enhanced expenditure	£	•	0	0

665	Creative enhanced expenditure	£	•	0	0

670	R&D and creative enhanced expenditure	£	•	0	0
	total box 660 and box 665
675	R&D enhanced expenditure of a SME on work	£	•	0	0
	subcontracted to it by a large company
680	Vaccine research expenditure	£	•	0	0

Land remediation enhanced expenditure

685 Enter the total enhanced expenditure

0 0

•

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Information about capital allowances and balancing charges Allowances and charges in the calculation of trading profits and losses

	Capital allowances	Capital allowances	Balancing charges	Balancing charges	Balancing charges
Annual investment allowance	690	£
Machinery and plant – super-deduction	691	£	692	£
Machinery and plant – special rate allowance	693	£	694	£
Machinery and plant – special rate pool	695	£	700	£
Machinery and plant – main pool	705	£	710	£
Structures and buildings	711	£
Business premises renovation	715	£	720	£
Other allowances and charges	725	£	730	£
	Capital allowances		Disposal		value
Electric charge-points	713	£	714	£
Enterprise zones	721	£	722	£
Zero emissions goods vehicles	723	£	724	£
Zero emissions	726	£	727	£
cars

Allowances and charges not included in the calculation of trading profits and losses

	Capital allowances	Capital allowances	Balancing charges	Balancing charges	Balancing charges
Annual investment allowance	735	£
Structures and buildings	736	£
Business premises renovation	740	£	745	£
Machinery and plant – super-deduction	741	£	742	£
Machinery and plant – special rate allowance	743	£	744	£
Other allowances and charges	750	£	755	£
	Capital allowances		Disposal		value
Electric charge-points	737	£	738	£
Enterprise zones	746	£	747	£
Zero emissions goods vehicles	748	£	749	£
Zero emissions	751	£	752	£
cars

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Qualifying expenditure

760 Machinery and plant on which first year allowance is claimed £ 0 0 • 765 Designated environmentally friendly machinery and plant £ 0 0 • 770 Machinery and plant on long-life assets and integral features £ 0 0 • 771 Structures and buildings £ 0 0 • 772 Machinery and plant – super-deduction £ 0 0 • 773 Machinery and plant – special rate allowance £ 0 0 • 775 Other machinery and plant £ 0 0 •	0	0
	0	0

Losses, deficits and excess amounts

Amount arising

	Amount	Amount	Maximum available	Maximum available
			as group relief
Losses of trades carried on wholly	780	£	785	£
or partly in the UK Losses of trades	790	£
carried on wholly
outside the UK
Non-trade deficits	795	£	800	£
on loan relationships
and derivative contracts
UK property business losses	805	£	810	£
Overseas property business losses	815	£
Losses from miscellaneous	820	£
transactions
Capital losses	825	£
Non-trading losses on intangible fixed assets	830	£	835	£

Excess amounts

Amount Maximum available for surrender as group relief Non-trade capital 840 £ allowances Qualifying donations 845 £ Management expenses 850 £ 855 £

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Northern Ireland information

856	Amount of group relief claimed which relates to NI trading losses used against rest of UK/mainstream profits	£												•	0	0
857	Amount of group relief claimed which relates to NI trading losses used against NI trading profits	£												•	0	0
858	Amount of group relief claimed which relates to rest of UK/mainstream losses used against NI trading profits	£												•	0	0

Overpayments and repayments Small repayments

860 Do not repay sums of £ • 0 0 or less. Read the overpayments and repayments section of the Company Tax Return Guide for specific guidance on when and how to make an entry in this box.

Repayments for the period covered by this return


865	Repayment of Corporation Tax	£	•

870	Repayment of Income Tax	£	•

875	Payable Research and Development tax credit	£	•

880	Payable Research and Development expenditure credit	£	•

885	Payable creative tax credit	£	•

890	Payable land remediation or life assurance company	£	•
	tax credit
895	Payable capital allowances first-year tax credit	£	•

Surrender of tax refund within group

Including surrenders under the Instalment Payments Regulations

900 The following amount is to be surrendered £ • Put an ‘X’ in the appropriate boxes below the joint Notice is attached 905 or will follow 910 915 Please stop repayment of the following amount until we send you the Notice £ •	£												•

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Bank details (for a person to whom a repayment is to be made)

920 Name of bank or building society

925 Branch sort code

930 Account number 935 Name of account 940 Building society reference

Payments to a person other than the company

945 Complete the authority below if you want the repayment to be made to a person other than the company I, as (enter status – for example, company secretary, treasurer, liquidator or authorised agent)

950 of (enter company name)

955 authorise (enter name)

960 of address (enter address)

965 Nominee reference

to receive payment on company’s behalf

970 Name

Declaration

Declaration I declare that the information I have given on this Company Tax Return and any supplementary pages is correct and complete to the best of my knowledge and belief. I understand that giving false information in the return, or concealing any part of the company’s profits or tax payable, can lead to both the company and me being prosecuted.

----- Start of picture text -----
975 Name
980 Date DD MM YYYY
985 Status
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Company Tax Return – supplementary page Charities and Community Amateur Sports Clubs (CASCs) CT600E (2015) Version 3 for accounting periods starting on or after 1 April 2015

Guidance

Guidance about when and how to complete this supplementary page can be found in the CT600 Guide.

For further information read What supplementary pages do I need to complete and include as part of the Company Tax Return? to find out what supplementary pages you need to complete.

Also, read the Important points about all supplementary pages and CT600E – Charities and Community Amateur Sports Clubs (CASCs) for further guidance about completing this supplementary page.

Claims to exemption ( this section should be completed in all cases)

----- Start of picture text -----
Charity/CASC repayment reference E5
Charity Commission registration number, or E10 1152290
OSCR number (if applicable)
Put an ‘X’ in the relevant box if during the period covered by these supplementary pages:
The company was a charity/CASC and is claiming E15
exemption from all tax on all or part of its income
and gains (Also put an ‘X’ in box E15 if the company
was a charity/CASC but had no income or gains in the period)
All income and gains are exempt from tax and have been, E20
or will be, applied for charitable or qualifying purposes only
Some of the income and gains may not be exempt or have E25
not been applied for charitable or qualifying purposes only,
and I have completed form CT600
I claim exemption from tax
Name
E30
Status
E35
Date DD MM YYYY
E40
----- End of picture text -----

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Repayments

To make a repayment claim for the period covered by these supplementary pages, please register and enrol to use the Charities Online service. See CT600 guide for further information.

Put an ‘X’ in the box if during the period covered by these supplementary pages you have over claimed tax.

E45

Information required

Enter details of any income received from the following sources, claimed as exempt from tax in the hands of the charity/CASC. Enter the figure included in the charity’s/CASC’S accounts for the period covered by this return.

Non-exempt amounts should be entered on form CT600 in the appropriate boxes.

Type of income Amount	Type of income Amount	Type of income Amount
Enter total turnover from exempt charitable trading activities	E50	£	•	0	0
Investment income – exclude any amounts included on form CT600	E55	£	•	0	0
UK land and buildings – exclude any amounts included on form CT600	E60	£	•	0	0
Gift Aid – exclude any amounts included on form CT600	E65	£	•	0	0
From other charities – exclude any amounts included on form CT600	E70	£	•	0	0
Gifts of shares or securities received	E75	£	•	0	0

Gifts of real property received	E80	£	•	0	0

Other sources (not included above)	E85	£	•	0	0

Total of boxes E50 to E85	E90	£	•	0	0
Enter details of expenditure as shown in the charity’s/CASC’s accounts for the period covered by these
supplementary pages

Type of expenditure Amount Trading costs in relation to exempt charitable activities (in box E50) £ 0 0 • E95 UK land and buildings costs in relation to exempt charitable activities (in box E60) £ 0 0 • E100 All general administration/governance costs £ 0 0 • E105 All grants and donations made within the UK £ 0 0 • E110 All grants and donations made outside the UK £ 0 0 • E115 Other expenditure not included above, or not used in calculating figures entered on the form CT600 £ 0 0 • E120 Total of boxes E95 to E120 £ 0 0 • E125	Type of expenditure Amount Trading costs in relation to exempt charitable activities (in box E50) £ 0 0 • E95 UK land and buildings costs in relation to exempt charitable activities (in box E60) £ 0 0 • E100 All general administration/governance costs £ 0 0 • E105 All grants and donations made within the UK £ 0 0 • E110 All grants and donations made outside the UK £ 0 0 • E115 Other expenditure not included above, or not used in calculating figures entered on the form CT600 £ 0 0 • E120 Total of boxes E95 to E120 £ 0 0 • E125	Type of expenditure Amount Trading costs in relation to exempt charitable activities (in box E50) £ 0 0 • E95 UK land and buildings costs in relation to exempt charitable activities (in box E60) £ 0 0 • E100 All general administration/governance costs £ 0 0 • E105 All grants and donations made within the UK £ 0 0 • E110 All grants and donations made outside the UK £ 0 0 • E115 Other expenditure not included above, or not used in calculating figures entered on the form CT600 £ 0 0 • E120 Total of boxes E95 to E120 £ 0 0 • E125
	0	0

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Information required

Charity/CASC assets

Charity/CASC assets
Disposals in period	Held at the		end of the period
(total consideration received)	(use accounts figures)
Tangible fixed E130 £	E135	£
assets
UK investments E140 £	E145	£
(excluding
controlled companies)
Shares in, E150 £	E155	£
and loans to,
controlled companies
Overseas E160 £	E165	£
investments
Loans and non-trade debtors	E170	£

Other current assets	E175	£

Qualifying investments and loans	E180
Applies to charities only. See CT600 Guide
Value of any non-qualifying investments and loans	E185	£
Applies to charities only. See CT600 Guide
Number of subsidiary or associated companies the charity	E190
controls at the end of the period. Exclude companies that
were dormant throughout the period

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Your Company Tax Return

Company information

Northern Ireland (NI)

About this return

Tax calculation

Turnover

Profits before deductions and reliefs

Tax calculation

Reliefs and deductions in terms of tax

Coronavirus support schemes and overpayments (see CT600 Guide for definitions)

Calculation of tax outstanding or overpaid – continued

Exporter information

Indicators and information

Information about enhanced expenditure

Research and Development (R&D) or creative enhanced expenditure

Land remediation enhanced expenditure

Information about capital allowances and balancing charges Allowances and charges in the calculation of trading profits and losses

Allowances and charges not included in the calculation of trading profits and losses

Losses, deficits and excess amounts

Amount arising

Excess amounts

Overpayments and repayments Small repayments

Repayments for the period covered by this return

Surrender of tax refund within group

Payments to a person other than the company

Declaration

Guidance

Company information

Claims to exemption ( this section should be completed in all cases)

Information required

Information required

Charity/CASC assets