Corporation tax self assessment (CTSA) requirements

Produced by Tolley in association with

Corporation Tax

Guidance

The corporation tax self assessment (CTSA) regime applies to companies and deals with the administration and payment of corporation tax. Corporation tax may be due on profits from undertaking business as a limited company, a foreign company with a UK permanent establishment, a club, co-operative or other unincorporated association such as a community group or sports club. The key administrative points are set out below.

For details on the payment of corporation tax, see the How to pay corporation tax guidance note.

For information on UK tax filing requirements as they apply to overseas companies, see the UK filing requirements guidance note.

An index of HMRC forms that may be encountered by companies and their advisers during the compliance process can be found at COM150.

Corporation tax returns

A company or association must file a corporation tax return (CT600) if they receive a 'notice to deliver a Company Tax Return’ (CT603) from HMRC. A CT600 should be submitted to HMRC for an accounting period and must include information,

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Anton Lane

Managing Partner, Edge Tax LLP , Corporate Tax, OMB, Employment Tax, International Tax, Personal Tax, IHT Trusts and Estates

I started my career helping to sort out tax problems for high net worth individuals, corporations and high profile clients under investigation for suspected serious fraud at Ernst & Young. I specialised in anti avoidance legislation targeting offshore structures and held senior positions with large offshore fiduciary service providers. I established the Edge brand over a decade ago and in 2012 focused the main business on managing tax risks, handling suspected serious fraud cases and assisting clients and advisers with disclosures to HMRC.

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