(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. ## Company information **----- Start of picture text -----**
1 Company name S.C. (Chiltern) Ltd
2 Company registration number 0 8 4 2 4 5 4 1
3 Tax reference 4 0 4 4 6 2 1 3 9 8
4 Type of company 8
**----- End of picture text -----**
## 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 **||**from**DD 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**||||||||||||| CT600(2022) Version 3 HMRC 04/22 Page 1 (SCC-501) 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**|||||||||||||||||||||||||| CT600(2022) Version 3 Page 2 HMRC 04/22 (SCC-501) 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)**||||||||||||||||| CT600(2022) Version 3 HMRC 04/22 Page 3 (SCC-501) 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
**----- End of picture text -----**
## Tax calculation Enter how much profit has to be charged and at what rate ||**Financial**
**year (yyyy)**||**Amount of profit**||**Rate of tax**
%||**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`|||||||| CT600(2022) Version 3 HMRC 04/22 Page 4 (SCC-501) ## 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||||||||||||||||| CT600(2022) Version 3 HMRC 04/22 Page 5 (SCC-501) ## 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 CT600(2022) Version 3 HMRC 04/22 Page 6 (SCC-501) 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 **----- Start of picture text -----**
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
**----- End of picture text -----**
## **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**|**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 • CT600(2022) Version 3 HMRC 04/22 Page 7 (SCC-501) ## **Information about capital allowances and balancing charges** Allowances and charges in the calculation of trading profits and losses ||**Capital allowances**|**Capital allowances**|**Capital allowances**|**Capital allowances**|**Capital allowances**|||||||||**Balancing charges**|**Balancing charges**|**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**|**Capital allowances**|**Capital allowances**|**Capital allowances**|||||||||**Balancing charges**|**Balancing charges**|**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**|||||||||||||||||||||||||||| CT600(2022) Version 3 Page 8 HMRC 04/22 (SCC-501) 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**|**Maximum available**|**Maximum available**|**Maximum available**|**for surrender**|**for surrender**|**for surrender**|**for surrender**|||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |||||||||||||||**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** £ CT600(2022) Version 3 Page 9 HMRC 04/22 (SCC-501) **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**
£
•|£||||||||||||•||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| CT600(2022) Version 3 Page 10 HMRC 04/22 **(SCC-501)** 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
**----- End of picture text -----**
CT600(2022) Version 3 HMRC 04/22 Page 11 (SCC-501) **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. ## **Company information** **----- Start of picture text -----**
E1 Company name S.C. (Chiltern) Ltd
(name of charity or CASC)
E2 Tax reference
4 0 4 4 6 2 1 3 9 8
Period covered by this supplementary page (cannot exceed 12 months)
E3 from DD MM YYYY
2 9 0 8 2 0 2 1
E4 to DD MM YYYY
2 8 0 8 2 0 2 2
**----- End of picture text -----**
## 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 -----**
CT600E(2015) Version 3 HMRC 04/15 Page 1 (SCC-501) 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| CT600E(2015) Version 3 Page 2 HMRC 04/15 (SCC-501) ## Information required ## **Charity/CASC assets** |**Charity/CASC assets**|**Charity/CASC assets**|**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**|||||||||||||||||||||| CT600E(2015) Version 3 HMRC 04/15 Page 3