Partner Filing API filing fields

Latest version: Version 1.2.0 Beta
Last updated: 10 November 2026
API type: REST
Sandbox base URL: Provided with sandbox access
Production base URL: https://www.simplecompanytax.co.uk/api/v1

Developer documentation

Shared filing fields

These fields and descriptions are generated from the runtime plain-form schema and the same help registry as the wizard. Unknown keys are rejected. A default does not answer a treatment question for you. Conditional fields are validated by the shared filing judges. Omit registered_office to use the Companies House prefill. An explicitly empty value stays empty and must be completed.

Field	Type	Help
`dormant_trading_history`Dormant company history	"unanswered" \| "neverTraded" \| "previouslyTraded"	Choose whether this dormant company has never traded or traded previously. Unanswered remains unanswered. Default "unanswered"
`disposal_calculations`Disposal calculations	string	Your prepared disposal working for the first return. This is narrative input, not sale proceeds to be added to turnover.
`disposal_calculations_second_return`Disposal calculations for CT600 2	string	Your prepared disposal working for the second return.
`company_name`Company name	string	This is your company's registered name from Companies House. We check it with Companies House each time you open a filing, so a change of name appears here once Companies House has registered it. To change your company name, file form NM01. Names longer than 56 characters are shortened on the CT600 only, because HMRC's form has a 56 character limit. Common words are abbreviated first (Services becomes Svcs) and the Ltd or Plc ending is always kept. Symbols HMRC's form does not accept, such as £ and #, are left out of the CT600 only.
`registration_number`Company registration number	string	A company's registration number can't be changed. If this one's incorrect, add the company again with the correct number.
`utr`HMRC UTR	string	Corporation Tax UTR is the 10-digit Unique Taxpayer Reference HMRC gave your company for Corporation Tax. It is not a personal UTR or the Companies House company number. You find it on HMRC letters, such as a notice to file a Company Tax Return or a payment reminder, and on a previous Company Tax Return. A wrong UTR is refused with the same Authentication Failure as wrong Government Gateway details.
`registered_office`Registered office	string	The company registered office address to include in the prepared accounts.
`period_start`Period start	string	The first day of the accounts period whose return you are amending. Use the start date shown on the return that was filed, or on the accounts it was filed with. For accounts longer than 12 months, enter the start of the whole accounts period, not the start of one CT600.
`period_end`Period end	string	The last day of the accounts period whose return you are amending. For accounts longer than 12 months, enter the end of the whole accounts period. You then choose which CT600s to send under Filing purpose on the next screen.
`no_prior_year`No prior years	boolean	The existing custom-period choice that this filing has no comparative column. It is not inferred from blank comparative figures. Default false
`property_management_company`Property management company (CT600 box 4)	boolean	Select this if your company is a property management company. We will enter code 7 in box 4 of each CT600 return. This does not change the tax calculation. One company type applies to both returns of a long period. This service cannot file returns whose company type differs between them. The dormant journey does not offer this choice yet. Default false
`provisional_figures`Estimated figures (CT600 box 55)	boolean	Select this when the Company Tax Return sent to HMRC contains one or more estimated figures. It marks box 55 on the CT600. Use the explanation field to tell HMRC which figures are estimated, why, and when final figures are expected. It does not change the tax calculation. Default false
`provisional_figures_explanation`Explanation of estimated figures	string	HMRC expects you to explain which figures are estimated, why final figures are unavailable, and when you expect them. Your explanation is included in the downloadable tax computation PDF and, when an iXBRL tax computation is generated, in the computation sent with the CT600. For a long period, say which return an estimate relates to if that matters.
`earlier_period_claim`Claim or relief affecting an earlier period	boolean	Claim or relief affecting an earlier period marks CT600 box 45 when a claim reduces tax for an earlier period. This tick alone does not make a trading loss carry-back claim. Enter the amount in Trading loss carried back. A positive amount ticks this box automatically. Clearing the amount restores your own answer. Default false
`earlier_period_claim_second_return`Claim or relief affecting an earlier period (CT600 2)	boolean	For CT600 2. Claim or relief affecting an earlier period marks CT600 box 45 when a claim reduces tax for an earlier period. This tick alone does not make a trading loss carry-back claim. Enter the amount in Trading loss carried back. A positive amount ticks this box automatically. Clearing the amount restores your own answer. Default false
`sme_transfer_pricing_exemption`Company qualifies for small and medium sized enterprise exemption (CT600 box 75)	boolean	Box 75 is in the transfer pricing section of the CT600. Tick it if the company qualifies for the small and medium sized enterprise exemption for that return period. We enter an X in box 75 of the return you tick. A long period has a separate optional answer for each dated return. This declaration does not change any figure or tax calculation. It affects only the Corporation Tax return sent to HMRC. Default false
`sme_transfer_pricing_exemption_second_return`Company qualifies for small and medium sized enterprise exemption (CT600 box 75) (CT600 2)	boolean	For CT600 2. Box 75 is in the transfer pricing section of the CT600. Tick it if the company qualifies for the small and medium sized enterprise exemption for that return period. We enter an X in box 75 of the return you tick. A long period has a separate optional answer for each dated return. This declaration does not change any figure or tax calculation. It affects only the Corporation Tax return sent to HMRC. Default false
`trade_ceased`The company permanently stopped trading	boolean	Tick this for the Corporation Tax period in which the trade permanently ended. In separate-figures mode, choose the return containing the cessation. Section 45A relief requires the trade to continue into the next accounting period, so unused trading losses then appear as not carried forward. Terminal loss relief under CTA 2010 sections 39 and 45F may be available for a loss of the final 12 months or for losses brought forward into the final period. Those are separate claims this service does not make. Default false
`close_investment_holding_company`Close investment-holding company (CT600 box 4 code 2)	boolean	Close investment-holding company files CT600 box 4 code 2 on every CT600 in this filing and taxes all profits at the full main rate, with no small profits rate or marginal relief. One company type applies to both returns of a long period in either entry mode. This service cannot file returns whose company type differs between them. A close company (CTA 2010 s.439) is a CIHC unless throughout the Corporation Tax period it exists wholly or mainly for a permitted purpose in CTA 2010 s.18N(2). HMRC lists commercial trading, commercial letting and qualifying group holding or service purposes. Section 18N(5) contains an exception for the first accounting period of a winding up. This choice is for you or your accountant. Default false
`close_investment_holding_company_second_return`Close investment-holding company (CT600 box 4 code 2) (CT600 2)	boolean	For CT600 2. Close investment-holding company files CT600 box 4 code 2 on every CT600 in this filing and taxes all profits at the full main rate, with no small profits rate or marginal relief. One company type applies to both returns of a long period in either entry mode. This service cannot file returns whose company type differs between them. A close company (CTA 2010 s.439) is a CIHC unless throughout the Corporation Tax period it exists wholly or mainly for a permitted purpose in CTA 2010 s.18N(2). HMRC lists commercial trading, commercial letting and qualifying group holding or service purposes. Section 18N(5) contains an exception for the first accounting period of a winding up. This choice is for you or your accountant.
`close_investment_holding_company_different`Different company tax type for CT600 2	boolean	Whether the second return has a separately entered close investment-holding company answer. Default false
`no_trade_in_return`The company had no trade and no property business at all in this return	boolean	Tick this only if the company carried on no trade and no property business at any time in this return, for example because it stopped before this return began or never started. Leave it unticked if the company still traded or still let property at any time in this return. If this return already has entries that a return with no trade or property business cannot include, you are asked to confirm clearing them. Until you confirm, this return is worked out as if this box were not ticked. Bank interest can still be entered in Interest receivable and similar income. Selecting this keeps running costs in the accounts but prevents them from creating a trading loss. It also prevents automatic use of brought-forward trading losses and stops use or carry-forward of property losses. Enter any qualifying investment management expenses separately. For post-cessation receipts, open Show all Profit & Loss options above or below the Profit & loss table. Default false
`post_cessation_receipts`Post-cessation receipts	number or string	Enter the gross receipt after the trade permanently ceased. Enter each credit once. Bank interest belongs in Interest receivable and similar income. For two returns, allocate receipts and deductions to the relevant return, or enter each return’s figures separately. Exclude this receipt from Income not falling under any other heading. The receipt is included in accounting profit and the net taxable amount goes to CT600 box 205.
`post_cessation_deduction`Post-cessation deductions	number or string	Enter the tax deduction you claim against this receipt under CTA 2009 s.196. This is not an additional expense in the accounts. The taxable receipt cannot fall below £0. The service does not carry an excess forward or make a s.198 election to use cessation-period rates.
`first_return_end`First CT600 ends	string or null	First CT600 ends sets the last day of your first CT600, and your second CT600 starts the next day. It changes only the dates of the two returns, not your accounts period or which returns are sent. The standard return dates are calculated for you. You only need to change the split date if HMRC shows a different first period end. A Corporation Tax accounting period cannot be longer than 12 months. It can end earlier, for example when a company already within the Corporation Tax charge starts trading. A dormant company starting business may need a later Corporation Tax start instead. Check the dates of both periods in your HMRC business tax account or your CT603 notice. Change this date only if HMRC's first period ends on a different day. Recurring income and expenses are shared between the two returns by the number of days in each. Amounts shown on an allocation panel follow the allocation you confirm. A one-off box 205 receipt can appear in both returns. Read Other income in CT600 box 205 in the Help Centre. Default null
`tax_coverage_start`Corporation Tax period starts	string or null	The first day covered by the Corporation Tax return or returns when that coverage differs from the accounts period.
`tax_coverage_end`Corporation Tax period ends	string or null	The final day covered by the Corporation Tax return or returns when that coverage differs from the accounts period.
`ct600a`Director’s loans and section 455 tax	object or null	Director’s loans and section 455 tax adds a CT600A to this CT600 for prepared loans made in the period and still outstanding at its end, and adds the section 455 tax to the total tax reported. Add your prepared CT600A figures for loans made in this return period that remained outstanding at its end. Add qualifying later repayments against each borrower. The closing director’s loan account balance may include loans from earlier periods.
`director_loan_waivers`Director's loan waivers	array of object	Record a full or partial legal release of a cash loan owed by the company to a director. The CT600 PDF has no separate waiver amount box. The tax computation PDF names the gain and any statutory-exception deduction. A taxable trading amount affects boxes 155 and 165. A taxable non-trading amount enters the combined loan relationship calculation, whose net profit may appear in box 170. It is not box 205 income. Enter the closing creditors figure after the release. Do not also enter this gain in another income field. Default []
`remaining_ct600`File only the remaining CT600	boolean	Prepare only the remaining return using that remaining period’s figures. Full-period figures are not reinterpreted as remaining-period figures. Default false
`hmrc_first_return_filed`First CT600 already filed	boolean	The existing filed-elsewhere choice that the first CT600 has already been filed. It determines which dated return is prepared as an amendment. Default false
`hmrc_second_return_filed`Second CT600 already filed	boolean	The existing filed-elsewhere choice that the second CT600 has already been filed. It determines which dated return is prepared as an amendment. Default false
`external_original_filed`Original filed elsewhere	boolean	Whether the original filing was made outside this service. This does not state that the filing has been accepted. Default false
`tcc_prior_return_accounts`Accounts supplied with the earlier return	boolean	The existing remaining-return answer that accounts were supplied with the earlier return for these accounts dates. Default false
`tcc_hmrc_dates`Corporation Tax dates	boolean	The existing date-bound answer associated with separately entered Corporation Tax coverage. Default false
`outside_accounts`Days before your accounts start	object	Enter figures for these dates separately from your statutory accounts.
`tcc_no_earlier_activity`Earlier activity position	boolean	The existing date-bound answer for the pre-coverage position. No additional partner declaration is required. Default false
`tcc_no_earlier_activity_wording`Earlier activity answer wording version	number or string	The wording version attached to the existing date-bound earlier-activity answer. A previously saved answer is not silently upgraded. Default 0
`filing_target`What are you filing?	"both" \| "ch" \| "hmrc"	What are you filing? decides where this filing is sent: HMRC CT600 sends only the Corporation Tax return to HMRC, Companies House sends only the annual accounts to Companies House, and Companies House & HMRC CT600 sends both. The form starts on Companies House & HMRC CT600. If the period list shows (accounts filed), Companies House already has those accounts, so choose HMRC CT600 to file only the CT600. HMRC still receives the accounts and tax computation with the CT600. File only the remaining CT600 needs HMRC CT600. For a community interest company, Companies House only builds your ZIP to submit yourself. File the CT600 with HMRC later from the same filing. Default "both"
`director_forename`Director forename	string	The director’s forename. A live partner filing also supplies the final name in declarant.
`director_surname`Director surname	string	The director’s surname. A live partner filing also supplies the final name in declarant.
`is_dormant`Dormant Company	boolean	A dormant company has had no significant accounting transactions during the period. Filing fees and shares issued at incorporation do not count as transactions. Default true
`special_ct_regime`Special tax regimes	"no" \| "yes" \| "not_sure" \| "charity" \| "casc" \| "invalid"	No keeps the ordinary company filing to HMRC, Companies House or both, with a tax computation on each CT600 of an active company. The charity and CASC full exemption choices file a CT600 with CT600E to HMRC only, claiming all income and gains exempt, with no tax computation. They file nothing at Companies House and cannot claim partial exemption. No is for a standard UK company, including trading, property, management and dormant companies. The charity and CASC choices show only while that filing route is available. For an accounts period over 12 months they file two CT600s, each with its own CT600E. See examples lists the special regimes this service does not file. Default "no"
`associated_companies`Associated companies	number or string	The number you enter in Associated companies divides the £50,000 and £250,000 Corporation Tax limits by that number plus one, which can change the rate your profit is taxed at but never the profit itself. How many OTHER companies were associated with this company at any point in the accounting period? Enter 0 if none. Two companies are associated when one controls the other, or the same person or people control both (for example a director who owns two companies). HMRC divides the £50,000 and £250,000 Corporation Tax limits by this number plus one, which can move the company from the 19% small profits rate into marginal relief or the 25% main rate. We apply the divided limits for you and file the number in box 326 whenever HMRC requires it: a return whose profits are taxed at the small profits rate or with marginal relief, or a return where box 630 or 631 is ticked. HMRC does not ask for box 326 on a return with no profits chargeable to Corporation Tax (box 315 nil), so a loss-making or nil return shows box 326 blank on the CT600. Your figure is still saved and is filed as soon as a return has taxable profits. Use box 326 for the whole accounting period unless BOTH of these are true: the period straddles 1 April, and either the number was different in the two financial years or the Corporation Tax limits changed between them (they did on 1 April 2023). In that case leave box 326 at 0 and complete boxes 327 and 328 instead. HMRC accepts one or the other, never all three, so box 326 cannot take a figure while 327 or 328 has one. Default "0"
`associated_companies_second`Associated companies in the second return (CT600 2)	number or string	For CT600 2. This accounting period is longer than 12 months, so HMRC receives two Corporation Tax returns and counts associated companies for each one separately. Enter the number of other companies associated with this company at any point in the SECOND return's period.
`associated_companies_first_fy`Associated companies in the first financial year (box 327)	number or string	Complete boxes 327 and 328 instead of box 326 only when the accounting period straddles 1 April and either the number of associated companies was different in each financial year, or the Corporation Tax limits changed between them (they did on 1 April 2023). Box 327 is the number of other companies associated with this company at any time in the part of the period BEFORE 1 April. Once box 327 or 328 has a figure the other shows a dimmed 0 and files as 0 unless you change it. Leave both boxes empty to use box 326. HMRC accepts one or the other, never all three, so neither box can take a figure while box 326 is above 0.
`associated_companies_second_fy`Associated companies in the second financial year (box 328)	number or string	Box 328 is the number of other companies associated with this company at any time in the part of the period FROM 1 April. Enter 0 if none in that part. How the limits are then divided depends on the period: for a period straddling 1 April 2023 each part is restricted by its own number, as HMRC's manual describes. For a period straddling a later 1 April HMRC's own calculation applies the higher of the two numbers to the whole period, and we calculate the same way so that HMRC accepts the return.
`associated_companies_first_fy_second`Associated companies in the first financial year (box 327) (CT600 2)	number or string	For CT600 2. Complete boxes 327 and 328 instead of box 326 only when the accounting period straddles 1 April and either the number of associated companies was different in each financial year, or the Corporation Tax limits changed between them (they did on 1 April 2023). Box 327 is the number of other companies associated with this company at any time in the part of the period BEFORE 1 April. Once box 327 or 328 has a figure the other shows a dimmed 0 and files as 0 unless you change it. Leave both boxes empty to use box 326. HMRC accepts one or the other, never all three, so neither box can take a figure while box 326 is above 0.
`associated_companies_second_fy_second`Associated companies in the second financial year (box 328) (CT600 2)	number or string	For CT600 2. Box 328 is the number of other companies associated with this company at any time in the part of the period FROM 1 April. Enter 0 if none in that part. How the limits are then divided depends on the period: for a period straddling 1 April 2023 each part is restricted by its own number, as HMRC's manual describes. For a period straddling a later 1 April HMRC's own calculation applies the higher of the two numbers to the whole period, and we calculate the same way so that HMRC accepts the return.
`group_dividends_received`Exempt dividends from 51% group companies	number or string	Of the exempt dividends received above, enter the part from a company in the same 51% group: a subsidiary your company owns more than half of, a parent that owns more than half of your company, or a fellow subsidiary of the same parent company. These exempt group dividends are left out of augmented profits and box 620. Group membership alone does not establish exemption. Do not include amounts you classified as taxable. With pence entry enabled, you can enter pence. For tax, we round the combined taxable and group amount, then subtract rounded taxable dividends. The group amount can be £1 higher or lower than rounding it on its own.
`quarterly_instalments_status`Quarterly instalment payments (boxes 630 and 631)	"" \| "large" \| "very_large"	Tick box 630 if the company is liable to pay Corporation Tax by quarterly instalments as a large company, or box 631 as a very large company (accounting periods beginning on or after 1 April 2019). HMRC treats a company as large when its profits for the period, including dividends received, are more than £1.5 million divided by the number of associated companies plus one, and very large above £20 million on the same basis, with exceptions such as a first year as large or a tax bill under £10,000. You decide. We file what you tick and never calculate the instalments themselves.
`quarterly_instalments_previous_count`Companies at the end of the previous accounting period	number or string	HMRC requires a company that pays by quarterly instalments to enter in box 326 the number of associated companies at the END of the previous accounting period (or at the start of this one if there was no previous period), not the number during this period, so this field is required once box 630 or 631 is ticked. Enter 0 if there were none. For an accounting period that started before 1 April 2023, enter the number of related 51% group companies instead. HMRC still files it in box 326.
`quarterly_instalments_group_625`Related 51% group companies (box 625)	number or string	For an accounting period ending on or before 31 March 2023, a company that pays by quarterly instalments enters in box 625 the number of related 51% group companies at the end of the previous accounting period. Unlike box 326 this figure INCLUDES your own company. Leave it blank if there were no related 51% group companies.
`quarterly_instalments_status_second`Quarterly instalment payments (boxes 630 and 631) (CT600 2)	"" \| "large" \| "very_large"	For CT600 2. Tick box 630 if the company is liable to pay Corporation Tax by quarterly instalments as a large company, or box 631 as a very large company (accounting periods beginning on or after 1 April 2019). HMRC treats a company as large when its profits for the period, including dividends received, are more than £1.5 million divided by the number of associated companies plus one, and very large above £20 million on the same basis, with exceptions such as a first year as large or a tax bill under £10,000. You decide. We file what you tick and never calculate the instalments themselves.
`quarterly_instalments_previous_count_second`Companies at the end of the previous accounting period (CT600 2)	number or string	For CT600 2. HMRC requires a company that pays by quarterly instalments to enter in box 326 the number of associated companies at the END of the previous accounting period (or at the start of this one if there was no previous period), not the number during this period, so this field is required once box 630 or 631 is ticked. Enter 0 if there were none. For an accounting period that started before 1 April 2023, enter the number of related 51% group companies instead. HMRC still files it in box 326.
`quarterly_instalments_group_625_second`Related 51% group companies (box 625) (CT600 2)	number or string	For CT600 2. For an accounting period ending on or before 31 March 2023, a company that pays by quarterly instalments enters in box 625 the number of related 51% group companies at the end of the previous accounting period. Unlike box 326 this figure INCLUDES your own company. Leave it blank if there were no related 51% group companies.
`event_allocation`Event allocations	object	Customer-entered dated allocations for applicable event amounts. Supply the existing allocation object with both return periods and amounts. Suggestions do not count as a confirmed allocation.
`current_assets`Current Assets	number or string	Cash, stock, debtors and investments not held as fixed assets at the balance sheet date, entered as one total. Include money in business bank accounts, petty cash, amounts customers owe you and any stock. Debtors falling due after more than one year, such as long-term amounts owed by group undertakings, are also part of this total. Do not include an expected Corporation Tax repayment here. Enter that in the Tax adjustments section instead and, once you confirm the claim there, we include it in your Current assets line automatically. Only this single total appears on your filed accounts, the breakdown is never disclosed to Companies House or HMRC.
`cash_at_bank`Cash at bank	number or string	A retired component of current assets, retained for existing drafts. New aggregate current assets must not also count this amount.
`share_capital`Share Capital	number or string	The total nominal value of the shares the company has issued, whether or not they have been paid for. For example, if the company has issued one £1 share, enter £1 here. If any amount remains unpaid, also enter it under "Called-up share capital not paid".
`intangible_assets`Intangible Assets	number or string	Non-physical fixed assets the company owns, reported at net book value (cost minus accumulated amortisation) at the balance sheet date. Shown as their own line within Fixed Assets. Under FRS 105 intangibles are amortised over their useful life (capped at 10 years when the life can't be reliably estimated) and can't be revalued.
`investments`Investments	number or string	Shares and other investments the company holds as fixed assets, such as a portfolio of UK listed shares, reported at cost less any impairment at the balance sheet date. Shown as their own line within Fixed Assets. Under FRS 105 investments are held at HISTORICAL COST and cannot be revalued or carried at market value, so do not enter the current share price. If you need investments or property at fair value you need FRS 102 Section 1A accounts, which we do not produce.
`tangible_assets`Tangible Assets	number or string	Physical fixed assets recognised in the accounts, including assets held under a finance lease, at net book value after depreciation and impairment. Legal ownership alone does not decide recognition.
`debtors`Debtors	number or string	A retired component of current assets, retained for existing drafts. New aggregate current assets must not also count this amount.
`other_current_assets`Other current assets	number or string	A retired component of current assets, retained for existing drafts. New aggregate current assets must not also count this amount.
`creditors_within_year`Creditors (within 1 year)	number or string	Amounts the company owes that are due for payment within 12 months of the balance sheet date.
`creditors_after_year`Creditors (after 1 year)	number or string	Amounts the company owes that are not due for payment until more than 12 months after the balance sheet date.
`retained_earnings`Retained Profits	number or string	Cumulative profits (or losses) kept in the company after paying any dividends, plus any other reserves such as share premium. The filed accounts show one combined "Capital and reserves" total, so everything in equity apart from share capital belongs here.
`called_up_share_capital_not_paid`Called up share capital not paid	number or string	Amounts shareholders have agreed (been called up) to pay for issued shares but had not actually paid by the balance sheet date. Tagged as core:CalledUpShareCapitalNotPaid in the iXBRL accounts (CA 2006 Sch 1 / FRS 105 §6.1 Format 2 item A — shown above fixed assets).
`provisions_for_liabilities`Provisions for liabilities	number or string	Liabilities of uncertain timing or amount that meet the FRS 105 §16 / FRS 102 §21 recognition criteria: there is a present obligation, settlement is probable, and the amount can be reliably estimated. Tagged as core:Provisions in the iXBRL accounts. Enter the closing balance for each year. To release a brought-forward provision, enter last year's figure in the prior-year column and the reduced balance, or 0, for this year, then reflect the release in your expense figures. See the help article "Provisions for liabilities: recording, increasing and releasing them".
`prepayments_accrued_income`Prepayments and accrued income	number or string	Amounts the company paid before the year end for goods or services it receives after it, plus income the company earned before the year end but had not yet invoiced. Company law shows this as its own line in micro-entity accounts, between current assets and creditors. It counts towards net current assets exactly as it did inside Debtors, so your balance sheet still balances.
`accruals_deferred_income`Accruals and deferred income	number or string	Costs the company had incurred by the year end but had not yet been invoiced for, plus income received before the year end for work performed after it. Company law shows this as its own line in micro-entity accounts, after provisions. It reduces net assets exactly as it did inside Creditors, so your balance sheet still balances.
`corporation_tax_recoverable`Expected Corporation Tax repayment	number or string	A Corporation Tax repayment you are due from HMRC, usually because you are carrying this year's loss back against last year's profit. You can enter pounds and pence, for example 1900.50. Entering it here includes the repayment within the single Current assets line on your balance sheet and shows a tax credit in the P&L. Do not also add it to your Current Assets figure or it will be counted twice. It does NOT claim the repayment. Enter a trading loss carry-back claim in Trading loss carried back under Tax adjustments, or make a separate claim with HMRC.
`corporation_tax_recoverable_confirmed`Corporation Tax recoverable choice	number or string	The existing customer choice to recognise the entered recoverable Corporation Tax amount in the accounts. It does not make a repayment claim.
`num_employees`Average number of employees	number or string	The average number of persons employed by the company under contracts of service during the accounting period. Required by CA 2006 s.411 and disclosed in the iXBRL accounts as core:AverageNumberEmployeesDuringPeriod.
`turnover`Turnover	number or string	Total sales income for the accounting period, excluding VAT. Enter rent in the separate property section. If Companies House prefilled a combined prior-year turnover, divide it between trading and property without counting it twice.
`other_trading_income`Other trading income	number or string	Income your trade earns that is not a sale, such as a revenue grant towards running costs that your prepared accounts recognise this period and your company treats as taxable. It is included in trading profit and shown as Other income in your accounts, outside turnover.
`cost_of_sales`Cost of raw materials and consumables	number or string	Materials, stock and consumable goods used in what you sold during the period. Wages for your own employees go in Staff costs, and bought-in services that are not materials go in Other charges.
`admin_expenses`Other charges	number or string	Overheads and running costs not shown on another line. Salaries and payroll costs go in Staff costs. A bad-debt expense from your completed accounts goes here too. In both year columns, exclude donations entered in Charitable donations. We include those donations in your accounts automatically. If a prefilled total includes donations, split it between the two fields without counting it twice. Use Loss on disposal of intangible assets for that separate book result.
`staff_costs`Staff costs	number or string	Enter wages, salaries, employer National Insurance and employer pension contributions here. Do not include the same amount in another expense line. For a company with both trading and property activity, enter only Staff costs relating to the trading business. Do not include property Staff costs already included in the net property income figure.
`depreciation`Depreciation and amounts written off assets	number or string	Use the depreciation, amortisation and impairment charge from your prepared accounts. Enter it once in this row. We add this amount back for tax. Use the intangible deduction field for any qualifying accounts-based amortisation or impairment deduction.
`balancing_charges_special_rate`Balancing charge, special rate pool	number or string	Balancing charges on a car or on fixtures in a building. These sit in a separate pool from ordinary equipment and HMRC gives them their own box, 700. The rule is the same as the main pool: the charge is the amount by which the disposal value (sale proceeds capped at original cost) exceeds your special rate pool balance, and if the pool balance covers it there is no charge, you simply reduce the pool. Enter the special rate pool charge here and the ordinary equipment charge in its own field above, we add the two together. Enter 0 if the assets you sold were ordinary equipment. Enter the figure from your completed capital-allowance calculation. We will report it in the appropriate Corporation Tax return box.
`capital_allowances_structures_and_buildings`Structures and buildings allowance	number or string	Relief on the cost of constructing, renovating or converting a commercial building. You claim a percentage of the original construction cost every year: 3% a year now, and 2% a year for accounting periods before 1 April 2020, reduced for a short period. A structure can earn an enhanced 10% a year instead, but only where it meets ALL of HMRC’s special tax site conditions: sitting inside a designated freeport or investment zone site is necessary and is not enough on its own, because the construction, the first qualifying use and the spending must all fall within the time the site was designated, and the allowance statement must identify the amount as special tax site expenditure. We ask below whether your figure uses that rate when your dates allow it, and an enhanced claim needs an accountant: HMRC wants supplementary pages with it that we do not produce. Enter this year’s building allowance here as its own amount. It is separate from the equipment fields above, and we add all your amounts together for you.
`capital_allowances_sba_qualifying_expenditure`Qualifying expenditure on the building	number or string	The building’s ORIGINAL construction cost from your allowance statement, not this year’s allowance. We ask for it on every claim so we can check the yearly percentage against it. It only prints on the return itself, in box 771, when this is the first claim.
`capital_allowances_sba_first_claim`Is this the first claim on this building?	"" \| "yes" \| "no"	Your answer does not change your tax. It only tells us whether to complete box 771: HMRC prints the building’s original cost on the return once, from the first claimant. We still ask you for the cost every year, because we check your allowance against it.
`capital_allowances_sba_full_period_use`SBA whole-period use	"" \| "yes" \| "no"	The existing treatment answer for a structures and buildings allowance claim that assumes qualifying use for the whole relevant period.
`capital_allowances_sba_special_tax_site`Does this figure include the enhanced 10% special tax site rate?	"" \| "yes" \| "no"	This asks about the FIGURE you entered above, not just where the building is. A structure inside a DESIGNATED freeport or investment zone special tax site can earn an enhanced allowance of 10% a year instead of the ordinary 2%/3%, but being inside the boundary is not enough on its own: HMRC also requires the construction, the building’s first qualifying use and the expenditure to all fall within the time the site was designated (the first designation took effect 19 November 2021), and the allowance statement to identify the amount as special-tax-site expenditure. If your figure above is the ordinary rate, answer no, even if the building happens to be in a tax site. Only answer yes if you have worked the figure out using the enhanced 10% rate. If you do not know which rate the figure uses, answer "Not sure" and we will stop: we cannot tell the rates apart from the amount, because an enhanced claim can be smaller than the maximum and land below the ordinary limit. Answering yes stops us filing your return, because HMRC needs the CT600M supplementary pages with an enhanced claim and we do not produce them. We have not checked whether your claim meets every condition, so we cannot tell you it is valid, only that we cannot file it here, and reducing it to the ordinary rate just to get past this is the wrong fix.
`capital_allowances_all_trade`Does the whole claim belong to the trade?	"" \| "yes" \| "no"	This return has a trade and income or losses from letting property. Capital allowances can belong to either activity, and HMRC reports them in different boxes. We file every allowance and charge you enter against the trade, so we need to know the whole claim belongs there.
`capital_allowances_property_use`Capital allowances property use	"" \| "commercial" \| "common-parts" \| "dwelling" \| "mixed-or-unsure"	The customer’s existing treatment choice for allowances attributed to the property business.
`capital_allowances_aia`Annual Investment Allowance claimed	number or string	Enter the AIA claim from your completed capital-allowance calculation. AIA gives 100% relief on qualifying expenditure, but you can choose a partial claim. The current annual limit is £1 million, reduced for short periods. HMRC permits daily or monthly calculations for whole calendar months. Our date-based ceiling is not proof of expenditure eligibility or transitional entitlement. We do not turn excess AIA into a writing-down allowance.
`capital_allowances_aia_special_rate_part`Of which is special rate items	number or string	The part of your AIA figure spent on special rate items: integral features of a building (wiring, heating, air conditioning, lifts), solar panels, thermal insulation and long-life assets. It is a part of the AIA amount above, never an extra amount, and it never includes cars, because cars cannot use AIA at all. HMRC asks because the return reports each pool’s AIA and cost separately (boxes 695 and 770), even though the relief is the same 100%.
`capital_allowances_main_pool_wda`Writing down allowance, main pool	number or string	Your computed writing down allowance on the main pool. The rate depends on your dates: 18% a year for periods ending before 1 April 2026, 14% a year for periods starting on or after that date, and a hybrid rate in between for a period that straddles the change. You work the figure out from your pool records. Box 705 on the CT600 shows this figure plus any AIA claimed on main pool assets, because HMRC asks for the pool’s total allowances there. That is HMRC’s presentation, not a double count, and the AIA is deducted once. The main pool holds ordinary equipment from earlier years and cars up to the CO2 threshold for when they were bought: 50g/km from April 2021, 110g/km from April 2018, 130g/km from April 2013. Enter the figure from your completed capital-allowance calculation.
`balancing_allowance_main_pool`Balancing allowance, main pool	number or string	Enter the main-pool balancing allowance from your capital allowances working for the final chargeable period when the activity permanently ceased. We include it in CT600 box 705 and show it separately in the computation.
`balancing_allowance_special_rate`Balancing allowance, special rate pool	number or string	Enter the special-rate-pool balancing allowance from your capital allowances working for the final chargeable period when the activity permanently ceased. We include it in CT600 box 695 and show it separately in the computation.
`capital_allowances_special_rate_wda`Writing down allowance, special rate pool	number or string	Your computed writing down allowance on the special rate pool: cars over the main pool CO2 threshold for their purchase date, and integral features from earlier years. The rate is 6% a year now, and it was 8% a year for periods before April 2019, with a blended rate for a period straddling the change, so use the rate for your dates. We file it in box 695. Enter the figure from your completed capital-allowance calculation. We will report it in the appropriate Corporation Tax return box.
`capital_allowances_main_pool_additions`Added to the main pool this period	number or string	The COST of anything the company bought this period that went into the main pool instead of being claimed as AIA. A car is the everyday example, because cars can never use AIA. HMRC asks for this cost in box 775. That box shows the total cost of ordinary machinery and plant bought this period, so it also includes the cost of anything claimed as AIA. It is not an extra claim and does not change your tax.
`capital_allowances_special_rate_additions`Added to the special rate pool this period	number or string	The COST of anything the company bought this period that went into the special rate pool instead of being claimed as AIA, a higher-emission car or integral features for example. HMRC asks for this spending alongside the allowance itself, and it reports cars in a different box from everything else, which is why we ask for the cars part separately below. It is not an extra claim and does not change your tax.
`capital_allowances_special_rate_additions_cars`Of which is cars	number or string	The part of the special rate additions above that was spent on cars. HMRC fills box 770 with items like integral features, solar panels and long-life assets and says not to include special rate cars there, so we report the cars part in box 775 instead. It is a part of the figure above, never an extra amount, and it does not change your tax.
`capital_allowances_zero_emission_cars`New low-emission cars, 100% allowance	number or string	A 100% first year allowance on NEW, unused cars that met the low-emission limit when they were bought. The limit depends on the purchase date: up to 75g/km CO2 or fully electric from April 2015, up to 50g/km or fully electric from April 2018, and only fully electric or other zero-emission cars from April 2021, for spending up to 31 March 2027. Enter the FULL cost: this field only supports claiming the whole 100% allowance, because the figure you enter is used as the deduction, the allowance and the disclosed cost together. A USED car never qualifies for this and gets the main pool writing down allowance instead. We put the claim in the right box for your dates: box 726 for most periods, and the other allowances box for a period that ended before April 2021 or starts on or after 1 April 2026, when the return has no box 726. Never the main pool: a car claimed in full at 100% has no amount left in the pool for HMRC’s own purposes. The cost itself is disclosed in box 760. One caution: for a period that spans April 2021, only fully electric cars belong here. A lower-emission car bought before that date under an earlier limit needs a purchase-date split we do not collect, so ask an accountant for that one claim. Enter the figure from your completed capital-allowance calculation. We will report it in the appropriate Corporation Tax return box.
`balancing_charges_main_pool`Balancing charge, main pool	number or string	A balancing charge claws back relief when you sell an asset you claimed allowances on, and it comes from your pool working, not straight from the sale price. Take the disposal value (the sale proceeds capped at the asset’s original cost) and set it against your main pool balance. A charge only arises where the disposal value is MORE than the pool balance, and the charge is the excess. If the pool balance covers it, there is no charge and you simply reduce the pool. An asset that had AIA or a 100% allowance left nothing in the pool for itself, so with an empty pool the charge is the whole disposal value. Enter the main pool charge here (box 710). If you sold a car or integral features from the special rate pool, use the special rate field instead. Enter the figure from your completed capital-allowance calculation. We will report it in the appropriate Corporation Tax return box.
`company_business_type`What kind of business did the company carry on?	"trading" \| "property" \| "both" \| ""	Renting property is not trading, and HMRC taxes the two differently. Telling us which you did means your capital allowances are set against the right income, and reported in the right CT600 boxes.
`interest_received`Interest Receivable	number or string	Bank interest and similar income received during the accounting period. This is treated as non-trading loan relationship income for CT600 purposes (Box 170).
`interest_paid`Interest payable and similar charges	number or string	The interest and finance costs the company incurred for this accounting period, including interest on a mortgage or loan used to buy or improve a let property. Enter what the accounts charge for the period, not simply what left the bank, so include interest that has built up but has not been paid yet and leave out any interest that belongs to a different period. A company claims property loan interest here rather than inside the property figure, because companies are taxed on interest under separate rules from individual landlords. Where the interest is more than the company can use this period, we carry the unused part forward for you.
`trade_interest_paid`Of which, interest on borrowing used for the trade	number or string	Of the interest payable above, the part charged on borrowing the company took on for its trade. HMRC treats that part as a trading expense, so it joins the trading profit or loss on the return. Interest on other borrowing, for example a mortgage on a let property or a loan used for investments, is dealt with separately as a non trading amount. The split changes how any loss can be used later, never the total figures in your accounts. Enter 0 if none of the interest relates to the trade. With pence entry enabled, enter pence as shown in your figures. We round this amount to the nearest pound for the tax calculation, with 50p rounding up.
`non_trading_loan_write_offs`Non-trading loan write-offs	number or string	Use this guide to enter a qualifying non-trading loan write-off or choose a current-period non-trading deficit claim. For a write-off, enter only the qualifying Part 5 debit already included in Depreciation and amounts written off assets, in whole pounds. We include it in the non-trading loan relationship calculation without adding it back twice.
`non_trade_deficit_current_claim`Current-period deficit to claim	number or string	Use this guide to enter a qualifying non-trading loan write-off or choose a current-period non-trading deficit claim. Leave the current-period claim blank to use the calculated maximum, enter a smaller whole-pound amount to claim less, or 0 to claim nothing. Clear an entered amount to use the maximum again.
`non_trade_deficit_current_claim_second_return`Current-period deficit to claim	number or string	Use this guide to enter a qualifying non-trading loan write-off or choose a current-period non-trading deficit claim. Leave the current-period claim blank to use the calculated maximum, enter a smaller whole-pound amount to claim less, or 0 to claim nothing. Clear an entered amount to use the maximum again.
`non_trading_exchange_losses`Non-trading exchange losses	number or string	Enter the non-trading exchange loss already included in Other charges. For a company with no trade, use Property income and expenses, then Other charges. We move this amount into the non-trading loan relationship calculation.
`non_trading_exchange_gains`Non-trading exchange gains	number or string	Enter the non-trading exchange gain already included in 205 Income not falling under any other heading. We move this amount into the non-trading loan relationship calculation.
`dividends_received`Dividends Received	number or string	Enter total dividends received from other companies. The full amount is accounts income. In the updated controls, separately enter your taxable subset, including 0 if all are exempt. Exemption has conditions and is not determined by country alone. Eligible exempt dividends can still affect your Corporation Tax rate through augmented profits.
`dividends_paid`Dividends Paid	number or string	Dividends paid to shareholders during the accounting period. These are not deductible for Corporation Tax and do not appear on the CT600, but are shown in the iXBRL accounts for completeness.
`trading_loss_carried_back`Trading loss carried back	number or string	Trading loss carried back claims unused trading losses against profits in the preceding 12 months under CTA 2010 s.37(3)(b). Leave blank or enter 0 for no claim. Enter your calculated whole-pound amount after relief against this period’s profits. The same trade must have been carried on in the earlier period. We file the claim statement and tick box 45. HMRC adjusts the earlier tax. For a taxable club or CASC, use losses from taxable trading activities only.
`trading_loss_carried_back_second_return`Trading loss carried back (CT600 2)	number or string	For CT600 2. Trading loss carried back claims unused trading losses against profits in the preceding 12 months under CTA 2010 s.37(3)(b). Leave blank or enter 0 for no claim. Enter your calculated whole-pound amount after relief against this period’s profits. The same trade must have been carried on in the earlier period. We file the claim statement and tick box 45. HMRC adjusts the earlier tax. For a taxable club or CASC, use losses from taxable trading activities only.
`trading_losses_brought_forward`Trading losses brought forward	number or string	Enter the full unused trading-loss pool from your prepared tax computation, even if this period is a loss. The same-trade-only part reduces trading profit in box 160, up to that profit. Box 160 stays blank when there is no trading profit. The remaining eligible loss is claimed against total profits in box 285, including income in box 205. Any unused trading loss carries forward while the trade continues. Blank claim means maximum. Enter 0 to make no box 285 claim.
`trade_wholly_outside_uk`The company's trade was carried on wholly outside the UK	boolean	CT600 box 790 reports losses of a trade carried on wholly outside the UK. The loss cannot be set against other income or carried back, so any carry-back amount you entered is removed. While the trade continues, the loss is carried forward against later profits of the same trade. If the trade stops, it is not carried forward. It is reported in box 790 instead of box 780.
`trading_losses_same_trade_only`Losses from before 1 April 2017, or from a trade carried on wholly outside the UK	number or string	Of your total opening pool, enter losses restricted to profits of the same trade. Do not enter this year’s loss, which is calculated automatically. Include losses from a trade carried on wholly outside the UK, losses arising before 1 April 2017, the pre-April part of a straddling period, and later losses restricted under s.45B. This amount is used automatically in box 160, not box 285.
`trading_losses_total_profits_claim`Trading losses to claim against total profits (box 285)	number or string	Trading losses to claim against total profits (box 285) sets how much of your eligible brought-forward trading losses reduces this return’s total profits: leave it blank for the maximum shown, or enter 0 to claim nothing. You can also enter a smaller whole-pound amount. The trade must continue. Eligibility includes the commercial-basis and small-or-negligible-trade rules, with special rules for ring-fence trades and insurers. Use your prepared loss schedule and the complete HMRC conditions. A claim is normally due within two years after the period ends, unless HMRC allows longer.
`trading_losses_total_profits_claim_second_return`Trading losses to claim against total profits (return 2)	number or string	Your second return uses the remaining losses from return 1, including an unrelieved loss arising there. Leave blank for its maximum or enter 0 to claim nothing.
`management_expenses`Investment management expenses	number or string	Enter the total qualifying revenue management expenses already included in the costs above. This identifies part of your existing costs. For two tax returns, the splitter divides this same total between them. The costs are reversed from business expenses and relieved once. Box 245 shows the deduction used, including any brought-forward claim, so it can differ from this total. You decide the classification.
`management_expenses_property_share`Management expenses included in property costs	number or string	Enter the part of the management expense included in the property costs above. Enter 0 if all of it sits in trading costs. Both parts must fit inside the costs you entered.
`management_expenses_brought_forward`Excess management expenses brought forward	number or string	Enter the unused management expenses pool from the previous computation, including eligible unused qualifying donations. Box 850 is only the current period’s unused management expenses and is not this opening balance.
`management_expenses_brought_forward_claim`Excess management expenses to claim	number or string	For periods starting on or after 1 April 2017, blank claims the maximum available after current expenses and current trading-loss relief. For earlier periods leave it blank to use the mandatory deduction. Enter 0 for no claim or a whole-pound partial claim. Each return has its own claim for a long period. Claims are normally due within two years of the end of the period receiving the relief.
`management_expenses_brought_forward_claim_second_return`Excess management expenses to claim (CT600 2)	number or string	For CT600 2. For periods starting on or after 1 April 2017, blank claims the maximum available after current expenses and current trading-loss relief. For earlier periods leave it blank to use the mandatory deduction. Enter 0 for no claim or a whole-pound partial claim. Each return has its own claim for a long period. Claims are normally due within two years of the end of the period receiving the relief.
`investment_business_treatment_answer`Unused donation relief	"" \| "no" \| "yes"	Donation relief can only reduce this year's profits to zero. Any relief left over is unused donation relief. If the company has an investment business, for example letting property or holding investments, and made the donations for the purposes of that business, the unused relief is carried forward as management expenses and can reduce later profits. Otherwise the unused relief is lost. If you leave this blank, it is not carried forward. If you enter investment management expenses, it is carried forward automatically.
`non_trade_deficits_brought_forward`Non-trading loan relationship deficits brought forward	number or string	Enter the unused eligible balance from earlier accounting periods that is available against total profits. This is not this year’s interest expense. The amount set against this period’s profits is reported in box 263. Any unused eligible amount carries forward.
`non_trade_deficits_brought_forward_claim`Brought-forward deficit to claim	number or string	The dimmed figure shows the calculated maximum for this return. We use it unless you enter a different claim. Enter a smaller amount to claim less, or 0 to claim nothing. Clear an entered amount to use the maximum again. We calculate it from your eligible available balance and the profits remaining after other reliefs.
`non_trade_deficits_brought_forward_claim_second_return`Brought-forward deficit to claim (CT600 2)	number or string	For CT600 2. The dimmed figure shows the calculated maximum for this return. We use it unless you enter a different claim. Enter a smaller amount to claim less, or 0 to claim nothing. Clear an entered amount to use the maximum again. We calculate it from your eligible available balance and the profits remaining after other reliefs.
`deductions_allowance`Company deductions allowance	number or string	This allowance determines whether restrictions on using carried-forward losses apply. It is not your deficit balance, your claim or a tax-free amount. We suggest £5 million for a 12-month return, reduced proportionally for a shorter return.
`deductions_allowance_second_return`Company deductions allowance (CT600 2)	number or string	For CT600 2. This allowance determines whether restrictions on using carried-forward losses apply. It is not your deficit balance, your claim or a tax-free amount. We suggest £5 million for a 12-month return, reduced proportionally for a shorter return.
`intangible_amortisation_cir`Intangible amortisation or impairment deductible (Part 8 CTA 2009)	number or string	Enter one combined qualifying accounts-based tax deduction for intangible amortisation and impairment already included in Depreciation and amounts written off assets. We add all depreciation back, then deduct this amount. Use your prepared deductible amount, which may be smaller than the accounting charge. Together with Non-trading loan write-offs, this field cannot exceed the depreciation figure, rounded to the nearest pound. Do not enter the same deduction in the property field. An amount deducted here also ticks CT600 box 640, which HMRC requires when a company has written down intangible assets.
`intangible_asset_event`Intangible asset event	"" \| "yes" \| "no"	Choose Yes if the company sold, wrote down or otherwise realised an intangible asset. This ticks CT600 box 640 even where there is no amortisation deduction.
`intangible_asset_event_returns`Return containing the intangible event	"" \| "return1" \| "return2" \| "both"	For a long accounting period, choose each CT600 return containing an intangible sale or write-down. Check both draft CT600s before filing.
`intangible_disposal_book_gain`Profit on disposal of intangible assets	number or string	Enter the profit shown in the prepared accounts. Enter the tax realisation credit separately. Do not include this in Profit on disposal of fixed assets. For prior-year comparatives, check any imported net disposal figure against your prepared accounts and enter gross gains and losses separately.
`intangible_disposal_book_loss`Loss on disposal of intangible assets	number or string	Enter the loss shown in the prepared accounts. Enter the tax realisation debit separately. Do not also include this amount in Other charges. For prior-year comparatives, check any imported net disposal figure against your prepared accounts and enter gross gains and losses separately.
`trade_intangible_realisation_credit`Realisation credit, trade	number or string	Enter the taxable credit for an intangible held for the trade, from your prepared tax computation.
`trade_intangible_realisation_debit`Realisation debit, trade	number or string	Enter the allowable debit for an intangible held for the trade, from your prepared tax computation.
`property_intangible_realisation_credit`Realisation credit, property business	number or string	Enter the taxable credit for an intangible held for the property business. We add it to the calculated property tax base.
`property_intangible_realisation_debit`Realisation debit, property business	number or string	Enter the allowable debit for an intangible held for the property business. We deduct it from the calculated property tax base.
`non_trading_intangible_realisation_credit`Non-trading realisation credit	number or string	Enter the non-trading credit from your prepared tax working. We net it with non-trading debits and report a gain in CT600 box 195.
`non_trading_intangible_realisation_debit`Non-trading realisation debit	number or string	Enter the non-trading debit from your prepared tax working. We net it with non-trading credits and report a loss arising in box 830.
`non_trading_intangible_loss_brought_forward`Non-trading intangible losses brought forward	number or string	Enter the unused loss carried forward from the preceding return. A pre-2017 loss treated as a debit in the next period can leave a later loss carried forward. Use the treatment shown in the preceding return.
`non_trading_intangible_loss_current_claim`Claim from this period’s non-trading intangible loss	number or string	Enter the claim under section 753, or leave blank to use the maximum available from this period’s loss. Enter 0 to claim nothing.
`non_trading_intangible_loss_current_claim_second_return`Return 2 claim from this period’s non-trading intangible loss	number or string	Enter the claim for return 2, or leave blank to use its maximum. Enter 0 to claim nothing.
`non_trading_intangible_loss_brought_forward_claim`Claim from brought-forward non-trading intangible losses	number or string	Enter the claim from the opening loss balance, or leave blank to use the maximum. Enter 0 to claim nothing. The carried-forward loss restriction can apply.
`non_trading_intangible_loss_brought_forward_claim_second_return`Return 2 claim from brought-forward non-trading intangible losses	number or string	Enter the claim for return 2, or leave blank to use its maximum. Enter 0 to claim nothing.
`ceased_investment_business`Ceased investment business	"" \| "yes" \| "no"	Choose Yes if the company ceased to be a company with investment business in this return. An unrelieved non-trading intangible loss then cannot carry forward under section 753(4).
`ceased_investment_business_second_return`Return 2 ceased investment business	"" \| "yes" \| "no"	Choose Yes if the company ceased to have an investment business in return 2.
`disallowable_expenses`Disallowable expenses	number or string	Expenses in your accounts that HMRC does not allow as a deduction for Corporation Tax — most commonly client entertaining, and fines or penalties. LEAVE these amounts inside your expense figures above (they are real business costs and belong in your accounts); enter the disallowable total here as well and it is added back when working out your taxable profit. Enter 0 if none.
`pre_trading_expenditure_deduction`Qualifying pre-trading expenditure	number or string	Revenue costs the company paid in the 7 years BEFORE trading began, incurred wholly and exclusively for the trade. The tax rules treat them as incurred on the first day of trading, so they are deducted in the period the trade started. Only enter costs that are NOT already inside this period's expense figures above. If this period files as two Corporation Tax returns, confirm the split immediately below this field. Amounts are whole pounds. Enter 0 if none.
`other_income_not_taxable`Other income not taxable	number or string	Enter the part of Income not falling under any other heading that your accounts recognise this period and your company treats as not chargeable to Corporation Tax. Keep the full accounts figure in the Income section. We file the treatment you enter and do not decide whether it is taxable.
`other_income_not_taxable_description`Description	string	A short note on what the income is and why your company treats it as not chargeable. HMRC expects these details in the tax computation, and anything you write here is printed beneath the Other income not taxable line. It is optional. Leaving it blank does not block filing.
`qualifying_donations`Qualifying charitable donations	number or string	Money your company paid to a charity on a UK charity register or a registered community amateur sports club. Enter it once here in Profit and loss. We include it in Other charges in your accounts and calculate the available tax relief automatically. Exclude it from other expense entries, including trading and property Other charges and any net property income figure. Leave blank if none. Enter prior-year donations in the prior-year cell and exclude them from prior-year Other charges. Comparative donations do not affect this year’s tax.
`profit_on_disposal`Profit on disposal of fixed assets	number or string	The accounting profit when the company sold a tangible fixed asset for more than its book value. It appears as Other income in the accounts and is not taxed as trading income. The same sale can give rise to both a balancing charge and a chargeable gain, each from its own calculation. Enter any balancing charge from your capital allowance pool working in Tax adjustments and any chargeable gain in Chargeable gains. Disposal value is normally capped at the qualifying cost for capital allowances. Selling above original cost can also give a chargeable gain, subject to the gains rules and exemptions. Use Profit on disposal of intangible assets for software or IP. Enter 0 if you sold nothing.
`other_income_not_elsewhere_included`Income not falling under any other heading	number or string	Accounts income recognised this period that fits no other row in this return. Use Other income not taxable in Tax adjustments for any recognised part your company treats as not chargeable. Donations you classify outside trading receipts also go here if they have no other income row. Enter their gross amount, then use Other income not taxable for the part you treat as not chargeable. Common examples are a one-off referral or introduction fee for something outside your trade, another casual receipt that is not part of what the company normally sells, or a fixed cash bonus from your business bank. It appears in your accounts within Other income and the taxable part is included separately from your trading profit, in box 205 of the CT600. The same-trade-only part of a brought-forward trading loss cannot reduce this income. Eligible losses can be claimed against total profits in box 285. Most companies leave this at 0. Cashback earned on business spending is normally deducted from the expense it relates to instead of being entered here.
`other_income_not_elsewhere_included_description`Other income description	string	The customer’s description of income not reported under another income heading. It does not replace the amount or taxable adjustment.
`property_income`Income from property (net)	number or string	The company’s NET result from letting UK property for the period: rent received minus allowable property costs (letting agent fees, repairs and maintenance, insurance, ground rent and service charges). Enter ONE net figure. Do NOT take off mortgage or loan interest here, because a company claims that separately under Interest Payable. If the costs were more than the rent, the letting made a loss, so use the +/− toggle to make the figure negative and we will treat it as a UK property business loss. HMRC taxes this separately from trading income, in box 190 of the CT600.
`gross_rental_income`Property rental income	number or string	Enter rent belonging to this accounting period before expenses. Enter costs separately. This is not the taxable property profit and is not limited to cash received.
`property_entry_mode`Property figure entry	"" \| "gross"	Choose the existing net property result or gross property income and expense mode. Avoid entering the same income twice.
`property_cost_of_sales`Cost of raw materials and consumables	number or string	Materials, stock and consumable goods used in what you sold during the period. Wages for your own employees go in Staff costs, and bought-in services that are not materials go in Other charges.
`property_staff_costs`Staff costs	number or string	Enter wages, salaries, employer National Insurance and employer pension contributions here. Do not include the same amount in another expense line. For a company with both trading and property activity, enter only Staff costs relating to the trading business. Do not include property Staff costs already included in the net property income figure.
`property_other_charges`Other charges	number or string	Enter overheads and running costs not shown on another line. In both columns, exclude donations entered separately. If Companies House prefilled a total including donations, split that total between Other charges and Charitable donations without entering it twice. Use Loss on disposal of intangible assets for that separate book result.
`property_running_expenses`Property share of running costs	number or string	Enter the property part of the company-wide raw materials, staff costs and ordinary Other charges already entered. The remainder belongs to trading. Enter 0 if all those costs are trading costs.
`property_depreciation`Property depreciation	number or string	Enter depreciation and amounts written off property-business assets. Do not also enter them in trading depreciation. Blank means zero. Ordinary depreciation is added back for tax.
`property_disallowable_expenses`Property disallowable expenses	number or string	Enter property costs already included in the property expense rows that are not deductible for tax. We add these back. Do not also enter them in trading disallowable expenses.
`manual_property_tax_base`Property tax base in your original return	number or string	This field is no longer used. This amendment uses the calculated property tax base. Original help shown for “Your property tax base (optional override)”: Optional override before capital allowances, balancing charges and losses. Include any property intangible realisation credit or debit in this figure. The separate realisation fields do not adjust a base you enter here. Include the reversal of any management expense included in property costs, but do not deduct it here. Management expense relief is applied separately in box 245. Blank uses the calculated base, 0 uses zero and a negative amount is a loss. The accounts and trading remainder do not change.
`property_intangible_amortisation`Property qualifying intangible amortisation or impairment	number or string	Enter one combined qualifying accounts-based tax deduction for property-business intangible amortisation and impairment already included in property depreciation. Use your prepared deductible amount, which may be smaller than the accounting charge. Do not also enter it in the trading deduction. Blank means zero.
`property_losses_brought_forward`Property losses brought forward	number or string	UK property business losses from EARLIER accounting periods that you have not used yet. Unlike trading losses, property losses are set against your TOTAL profits for the year (including trading profit and interest), and they carry forward while the company continues its UK property business. The amount used this period is reported in box 250. Enter 0 if none.
`gross_chargeable_gains`Chargeable gains (gross)	number or string	The company’s taxable gain when it sold a property, shares or another investment for more than it cost. Work out the gain first: sale proceeds, minus what the company paid for the asset, minus buying and selling costs (legal fees, stamp duty, agent fees), minus any improvement costs, minus indexation allowance if the company incurred the cost before January 2018 (indexation was frozen at December 2017, and HMRC publishes the factors). Enter the combined gross gain for all disposals in the period. We report it in box 210 and add it to your taxable profits at normal Corporation Tax rates.
`capital_losses_arising`Capital losses on this year's disposals	number or string	Allowable capital losses on assets the company SOLD in this period. Kept separate from earlier years because HMRC asks for the losses arising this period in its own box (825). Capital losses can only be set against chargeable gains, never against trading or rental profits. We set them against your gains, cap the amount used at your gross gains (box 215), and carry any remainder forward.
`capital_losses_brought_forward`Capital losses brought forward	number or string	Enter unused allowable capital losses from earlier periods, not just the deduction you want to claim. Capital losses reduce chargeable gains, not trading or rental profit. The brought-forward restriction can limit the amount used. Our updated controls let you enter your calculated allowable deduction separately and show the remaining pool in the computation. The amount used goes in box 215, together with this period's capital losses, up to your gains in box 210. Anything unused is carried forward.
`property_losses_brought_forward_pre_2020`Property losses that arose before 6 April 2020	number or string	NOT ASKED ANY MORE, and kept only so an older draft can still render. The restriction applies to NON-UK-RESIDENT company landlords, who paid Income Tax on UK property income until 6 April 2020 and moved to Corporation Tax on that date. We do not support non-resident companies. For a UK company, carried-forward property losses reduce total profits whichever side of that date they arose, so this must stay at 0 or the customer is overcharged.
`figure_entry_mode`How do you want to enter your figures?	"separate"	Enter once to divide recurring figures by days. Enter separately to use your statutory accounts figures and your own figures for each CT600. HMRC permits a transactions basis where it gives a more accurate result, typically for a few easily identifiable transactions in a lumpy trade such as property development. The choice is yours. Financial-year portions within each CT600 still use days.
`entered_returns`Separate CT600 figures	array of object	One plain-form object for each applicable dated Corporation Tax return, in return order. Enter each return’s own figures. Whole-period allocation panels do not apply in this mode.
`entity_kind`Organisation identity	"registered_company" \| "unincorporated_club"	The registered-company or unincorporated-club identity for this filing. The club route is HMRC-only.
`property_business_declared`Property business	"" \| "yes" \| "no" or boolean	The existing declaration that the company has a property business, including a period whose property income and expenses net to zero.
`tax_already_paid`Corporation Tax already paid (box 595)	number or string	Enter tax paid for this return that HMRC has not refunded, in pounds and pence. Leave blank if there are no payments. We calculate the outstanding amount or overpayment.
`tax_already_paid_second_return`Corporation Tax already paid for return 2 (box 595)	number or string	Enter the payment for the second return separately. Payments are not split by days or transferred between returns.
`tax_already_paid_confirmed`Tax already paid confirmation	string or boolean or number	Confirm that you supplied and checked the displayed payment amounts.
`taxable_dividends_received`Taxable dividends received	number or string	Enter the taxable part of total dividends received. Enter 0 if all are exempt. We use your classification, not the payer country alone. The exempt remainder can still affect the Corporation Tax rate. With pence entry enabled, enter pence as shown in your figures. We round this amount to the nearest pound for the tax calculation, with 50p rounding up.
`taxable_non_uk_dividends_received`Non-UK taxable dividends	number or string	Of your taxable dividends, enter the amount from non-UK resident companies. Enter 0 if all are UK distributions. We put the non-UK part in box 180 and the UK remainder in box 205. This field does not claim foreign tax relief. With pence entry enabled, enter pence as shown in your figures. We round this amount to the nearest pound for the tax calculation, with 50p rounding up.
`capital_losses_brought_forward_claim`Customer-calculated capital loss relief	number or string	Enter the allowable brought-forward capital loss deduction from your calculation, not the opening balance. Enter 0 to use none. Blank selects our supported automatic calculation. This changes capital loss relief, not other losses or the tax rate.
`capital_losses_brought_forward_claim_second_return`Customer-calculated capital loss relief (CT600 2)	number or string	For CT600 2. Enter the allowable brought-forward capital loss deduction from your calculation, not the opening balance. Enter 0 to use none. Blank selects our supported automatic calculation. This changes capital loss relief, not other losses or the tax rate.
`capital_gains_deductions_allowance`Allowance allocated to gains	number or string	Enter the part of the company deductions allowance allocated to chargeable gains in your calculation. This is part of the shared company allowance, not an extra allowance. It cannot exceed the company allowance you state.
`capital_gains_deductions_allowance_second_return`Allowance allocated to gains (CT600 2)	number or string	For CT600 2. Enter the part of the company deductions allowance allocated to chargeable gains in your calculation. This is part of the shared company allowance, not an extra allowance. It cannot exceed the company allowance you state.
`charity_filing_mode`Charity filing mode	"ordinary" \| "charity" \| "casc" \| "invalid"	The customer’s existing choice of ordinary, charity or CASC return treatment. The shared filing checks determine whether that choice is supported.
`club_filing_status`Charity or CASC status	"ordinary" \| "charity" \| "casc"	Choose the filing treatment for your organisation. Charity claiming full exemption is for charitable associations, PTAs, CIOs and SCIOs whose income and gains are all exempt and have been, or will be, applied for charitable purposes. It includes CT600E for every return, including both returns for a long accounts period. Choose Registered CASC for a community amateur sports club registered with HMRC, or Neither for an ordinary club. A CIO or SCIO is a registered charity, so Registered CASC and Neither do not describe it.
`club_casc`Registered CASC	"" \| "yes" \| "no"	The existing club status answer. A CASC’s full, partial or no-exemption treatment is entered separately for each applicable return.
`club_accounts_mode`Club accounts	"" \| "upload" \| "omit"	Choose customer-supplied PDF or iXBRL accounts, or the existing explanation-for-omission option. The service does not generate club accounts.
`club_accounts_explanation`Reason for omitting accounts	string
`club_accounts_file`Club accounts file	object or null	The immutable file reference returned after an authorised accounts upload. It includes format, object version, size and checksum.
`club_exemption`Club exemption	"" \| "none" \| "full" \| "partial" \| "mixed"	The existing exemption treatment for the filing. A long period can carry separate choices for its two returns.
`ct600e_allocation`CT600E allocations	object or null	Customer-entered allocations of applicable CT600E amounts between the two dated returns. The shared CT600E allocation check validates dates and totals.
`club_first_exemption`CT600 1 exemption	"" \| "none" \| "full" \| "partial"	The customer’s full, partial or no-exemption choice for the first club return.
`club_second_exemption`CT600 2 exemption	"" \| "none" \| "full" \| "partial"	The customer’s full, partial or no-exemption choice for the second club return.
`club_signatory_status`Club signatory status	string	The capacity in which the named person signs the club return, using the choices supported by the existing declaration.
`prior_year`Previous year figures and period	object or null	The customer’s comparative figures and exact comparative period, with provenance. A supplied customer value takes precedence over register prefill.
`ct600e_accountsFile`Annual accounts upload	object or null	Upload one set of full-period accounts for both returns. Our service requires iXBRL when total income (E90) for the full period exceeds £6.5 million. HMRC’s PDF concession also includes income of wholly owned subsidiaries. Use iXBRL if that takes you over the limit. We send your file unchanged without schema or taxonomy checks. Check both HMRC receipts before correcting a rejected filing.
`capital_allocation`Dividing your capital amounts between your two tax returns	object	An accounting period longer than 12 months is filed to HMRC as two Corporation Tax returns, one ending on the First CT600 ends date and one for the remainder. Each capital allowance, balancing charge, addition and charitable donation you entered has to go on the return covering the period when it belongs. Most capital amounts start with a day-based suggestion, donations start in return 1, and a cessation balancing allowance starts in return 2. These are suggestions only. Check the amounts against your prepared working, change them if needed, then confirm. The two amounts for each row must add up to your total for it.
`sba_claims`Structures and buildings allowance	array of object	A yearly allowance for the construction cost of a commercial building or structure, claimed from a written allowance statement. Enter what the statement says, the cost and the key dates, and we work the allowance out for you at the right rate for your dates, 2% a year before 1 April 2020 and 3% from then. If your accounting period is longer than 12 months and files as two returns, we work out each return separately from the same statement. Add one line for each AMOUNT of qualifying expenditure on the statement. The same building needs separate lines when amounts started on different dates, for example an original build and a later extension, because each amount accrues from its own date.
`property_losses_brought_forward_pre2020`Property losses that arose before 6 April 2020	number or string	NOT ASKED ANY MORE, and kept only so an older draft can still render. The restriction applies to NON-UK-RESIDENT company landlords, who paid Income Tax on UK property income until 6 April 2020 and moved to Corporation Tax on that date. We do not support non-resident companies. For a UK company, carried-forward property losses reduce total profits whichever side of that date they arose, so this must stay at 0 or the customer is overcharged.
`cic34_report`Which CIC34 report are you filing through us?	"" \| "none" \| "simplified" \| "detailed"	None means we file the CT600 only, for a CIC that files its accounts and CIC34 with Companies House another way. Otherwise your choice: most CICs file the simplified report. The detailed report is for a CIC that had a debt outstanding or a debenture in issue on which a performance-related rate of interest was payable during the year, or a share company that declared or proposed a dividend for the year or declared one in any of the four preceding years.
`cic34_activities`Activities and community benefit	string	In your own words: what the company did this year and how the community benefited. Companies House requires this part.
`cic34_consultation_held`Stakeholder consultation	"" \| "yes" \| "no"	Yes or No: did the company consult its stakeholders this year? Companies House requires the answer.
`cic34_consultation_details`Consultation details	string	Optional. Who the stakeholders are, how you consulted them and what changed as a result.
`cic34_remuneration_received`Directors’ remuneration	"" \| "yes" \| "no"	Yes or No: did any director receive remuneration from the company this year? Companies House requires the answer.
`cic34_remuneration_total`Total directors’ remuneration	string	Optional. The total paid to all directors, in whole pounds.
`cic34_asset_transfers_made`Transfers of assets	"" \| "yes" \| "no"	Yes or No: were any assets transferred for less than their full value this year? Companies House requires the answer.
`cic34_asset_transfers_details`Asset transfer details	string	Optional. What was transferred, to whom and why.
`cic34_dividends_declared`Dividends declared	"" \| "yes" \| "no"	Detailed report only. Yes or No: were dividends declared or proposed for this financial year? A dividend declared only in an earlier year makes the detailed report apply, but the answer here is No.
`cic34_dividends_details`Dividend details	string	Not required to continue, but the regulator expects it where dividends apply: the share class, the amount per share, the total and the position against the dividend cap.
`cic34_performance_interest_paid`Performance-related interest	"" \| "yes" \| "no"	Detailed report only. Yes or No: was interest actually paid at a performance-related rate in the year? Answer No if a rate was payable but nothing was paid, and describe the debt in the details box below.
`cic34_performance_interest_details`Interest details	string	Give this whenever a performance-related rate of interest was payable on a debt or debenture during the year, paid or not. Not required to continue, but the regulator expects it: the debt or debenture, the rate, any amount paid and the interest cap or why it does not apply.
`cic34_signatory_name`Signing director	string	The director who signs the CIC34 report. Choose from the company’s officers at Companies House, or enter the name by hand.
`cic34_signatory_forename`Signing director	string	The director who signs the CIC34 report. Choose from the company’s officers at Companies House, or enter the name by hand.
`cic34_signatory_surname`Signing director	string	The director who signs the CIC34 report. Choose from the company’s officers at Companies House, or enter the name by hand.
`cic34_signing_date`Date signed	string	The date the director signs the CIC34 report. Usually the date the accounts are approved.
`accounts_note_going_concern_included`Going concern note	boolean or "" \| "1"	Your own wording, printed as a numbered note after Average number of employees in both copies of accounts we generate. This section does not change uploaded accounts or accounts filed with an earlier CT600. FRS 105 requires the directors to assess going concern (paragraph 3.3) but does not require a note. A voluntary note is common where the company has net liabilities and relies on shareholder or director support.
`accounts_note_going_concern`Going concern note	string	Your own wording, printed as a numbered note after Average number of employees in both copies of accounts we generate. This section does not change uploaded accounts or accounts filed with an earlier CT600. FRS 105 requires the directors to assess going concern (paragraph 3.3) but does not require a note. A voluntary note is common where the company has net liabilities and relies on shareholder or director support.
`accounts_note_off_balance_sheet`Off balance sheet disclosure	"" \| "none" \| "custom"	Section 410A of the Companies Act 2006 requires a note where the company is party to arrangements not reflected in its balance sheet and their risks or benefits are material. Choose No to print the single line “Off balance sheet disclosure — No”, Custom to print your own wording under an Off Balance Sheet Disclosure heading, or leave it as Not included.
`accounts_note_off_balance_sheet_text`Off balance sheet disclosure	string	Section 410A of the Companies Act 2006 requires a note where the company is party to arrangements not reflected in its balance sheet and their risks or benefits are material. Choose No to print the single line “Off balance sheet disclosure — No”, Custom to print your own wording under an Off Balance Sheet Disclosure heading, or leave it as Not included.
`accounts_note_directors_disclosure`Optional notes to the accounts	string	FRS 105 micro-entity accounts carry three standard notes (basis of preparation, statutory information, average employees). You can add a structured directors’ advances, credit and guarantees note, a going concern note, an off balance sheet disclosure or, when the accounts have a previous year column, a prior year adjustment note and an As restated label on that column. A going concern note, a nil statement and a prior year adjustment note are voluntary. Material off balance sheet arrangements need disclosure. Nothing is added unless you choose it.
`accounts_note_prior_year_adjustment_included`Prior year adjustment note	boolean or "" \| "1"	Include a prior year adjustment note prints your own wording as the last numbered note in the accounts, and Show “As restated” on the previous year column prints As restated under the previous year date. Neither changes a figure, an earlier filing or a Corporation Tax return. The note is printed in both copies of the accounts we generate, including the Companies House copy, and only while the accounts have a previous year column. FRS 105 does not require this note for a micro-entity.
`accounts_note_prior_year_adjustment`Prior year adjustment note	string	Include a prior year adjustment note prints your own wording as the last numbered note in the accounts, and Show “As restated” on the previous year column prints As restated under the previous year date. Neither changes a figure, an earlier filing or a Corporation Tax return. The note is printed in both copies of the accounts we generate, including the Companies House copy, and only while the accounts have a previous year column. FRS 105 does not require this note for a micro-entity.
`accounts_note_comparatives_restated`As restated on the previous year column	boolean or "" \| "1"	Include a prior year adjustment note prints your own wording as the last numbered note in the accounts, and Show “As restated” on the previous year column prints As restated under the previous year date. Neither changes a figure, an earlier filing or a Corporation Tax return. The words appear under the previous year date on the balance sheet and, where it is included, the profit and loss account. Ticking it does not change any previous year figure. Enter the corrected figures yourself.
`ct600e_E50`Exempt charitable trading turnover (E50)	number or string	Enter the whole-pound amount from your accounts for the full period shown, CT600E box E50. Leave blank when it does not apply.
`ct600e_E55`Investment income (E55)	number or string	Enter the whole-pound amount from your accounts for the full period shown, CT600E box E55. Leave blank when it does not apply.
`ct600e_E60`Income from UK land and buildings (E60)	number or string	Enter the whole-pound amount from your accounts for the full period shown, CT600E box E60. Leave blank when it does not apply.
`ct600e_E65`Gift Aid (E65)	number or string	Enter the whole-pound amount from your accounts for the full period shown, CT600E box E65. Leave blank when it does not apply.
`ct600e_E70`Income from other charities (E70)	number or string	Enter the whole-pound amount from your accounts for the full period shown, CT600E box E70. Leave blank when it does not apply.
`ct600e_E75`Gifts of shares or securities (E75)	number or string	Enter the whole-pound amount from your accounts for the full period shown, CT600E box E75. Leave blank when it does not apply.
`ct600e_E80`Gifts of real property (E80)	number or string	Enter the whole-pound amount from your accounts for the full period shown, CT600E box E80. Leave blank when it does not apply.
`ct600e_E85`Income from other sources (E85)	number or string	Enter the whole-pound amount from your accounts for the full period shown, CT600E box E85. Leave blank when it does not apply.
`ct600e_E88`Legacy income	number or string	A legacy is a gift left in someone’s will. Enter the total legacy income from your accounts for the full period shown, in whole pounds. If there were several legacies, add them together and enter one total. Leave blank if none.
`ct600e_E95`Trading costs (E95)	number or string	Enter the whole-pound amount from your accounts for the full period shown, CT600E box E95. Leave blank when it does not apply.
`ct600e_E100`UK land and buildings costs (E100)	number or string	Enter the whole-pound amount from your accounts for the full period shown, CT600E box E100. Leave blank when it does not apply.
`ct600e_E105`General administration and governance (E105)	number or string	Enter the whole-pound amount from your accounts for the full period shown, CT600E box E105. Leave blank when it does not apply.
`ct600e_E110`Grants and donations within the UK (E110)	number or string	Enter the whole-pound amount from your accounts for the full period shown, CT600E box E110. Leave blank when it does not apply.
`ct600e_E115`Grants and donations outside the UK (E115)	number or string	Enter the whole-pound amount from your accounts for the full period shown, CT600E box E115. Leave blank when it does not apply.
`ct600e_E120`Other expenditure (E120)	number or string	Enter the whole-pound amount from your accounts for the full period shown, CT600E box E120. Leave blank when it does not apply.
`ct600e_E130`Tangible fixed assets: disposals (E130)	number or string	Enter the whole-pound amount from your accounts for the full period shown, CT600E box E130. Leave blank when it does not apply.
`ct600e_E135`Tangible fixed assets (E135)	number or string	Enter the whole-pound amount from your accounts for the full period shown, CT600E box E135. Leave blank when it does not apply.
`ct600e_additions_E135`Tangible fixed assets additions (E135)	number or string	Enter your prepared additions amount for tangible fixed assets in CT600E box E135. The shared CT600E allocation check applies to these additions.
`ct600e_E140`UK investments: disposals (E140)	number or string	Enter the whole-pound amount from your accounts for the full period shown, CT600E box E140. Leave blank when it does not apply.
`ct600e_E145`UK investments (E145)	number or string	Enter the whole-pound amount from your accounts for the full period shown, CT600E box E145. Leave blank when it does not apply.
`ct600e_additions_E145`UK investments additions (E145)	number or string	Enter your prepared additions amount for uk investments in CT600E box E145. The shared CT600E allocation check applies to these additions.
`ct600e_E150`Shares in and loans to controlled companies: disposals (E150)	number or string	Enter the whole-pound amount from your accounts for the full period shown, CT600E box E150. Leave blank when it does not apply.
`ct600e_E155`Shares in and loans to controlled companies (E155)	number or string	Enter the whole-pound amount from your accounts for the full period shown, CT600E box E155. Leave blank when it does not apply.
`ct600e_additions_E155`Shares in and loans to controlled companies additions (E155)	number or string	Enter your prepared additions amount for shares in and loans to controlled companies in CT600E box E155. The shared CT600E allocation check applies to these additions.
`ct600e_E160`Overseas investments: disposals (E160)	number or string	Enter the whole-pound amount from your accounts for the full period shown, CT600E box E160. Leave blank when it does not apply.
`ct600e_E165`Overseas investments (E165)	number or string	Enter the whole-pound amount from your accounts for the full period shown, CT600E box E165. Leave blank when it does not apply.
`ct600e_additions_E165`Overseas investments additions (E165)	number or string	Enter your prepared additions amount for overseas investments in CT600E box E165. The shared CT600E allocation check applies to these additions.
`ct600e_E170`Loans and non-trade debtors (E170)	number or string	Enter the whole-pound amount from your accounts for the full period shown, CT600E box E170. Leave blank when it does not apply.
`ct600e_additions_E170`Loans and non-trade debtors additions (E170)	number or string	Enter your prepared additions amount for loans and non-trade debtors in CT600E box E170. The shared CT600E allocation check applies to these additions.
`ct600e_E175`Other current assets (E175)	number or string	Enter the whole-pound amount from your accounts for the full period shown, CT600E box E175. Leave blank when it does not apply.
`ct600e_additions_E175`Other current assets additions (E175)	number or string	Enter your prepared additions amount for other current assets in CT600E box E175. The shared CT600E allocation check applies to these additions.
`ct600e_E185`Value of non-qualifying investments and loans (E185)	number or string	Enter the whole-pound amount from your accounts for the full period shown, CT600E box E185. Leave blank when it does not apply.
`ct600e_registrationNumber`Charity registration number	string	Optional. Your Charity Commission or OSCR number: 6 to 8 letters or numbers, for example 1234567 or SC012345. HMRC refuses any other shape.
`ct600e_repaymentReference`HMRC repayment reference	string	Optional. The reference HMRC gave your charity or CASC when it recognised it for tax, on your recognition letter and in Charities Online: HMRC's letters then up to nine digits, for example XR12345. HMRC refuses any other shape.
`ct600e_legacyDate`Date of the legacy	string	Required when you enter legacy income in E88. Enter the date of that legacy. If your total includes several legacies, enter the latest legacy date.
`ct600e_controlledCompanies`Controlled companies	string	Enter the number of subsidiary or associated companies controlled at the period end. Exclude companies dormant throughout the period.
`ct600e_overclaimedTax`Tax overclaimed	boolean	Tick E45 if tax was overclaimed during this period.
`ct600e_qualifyingInvestments`Qualifying investments and loans	boolean	Applies to charities only. Tick E180 if every investment and loan is qualifying under the rules linked in the CT600E guide.
`accountsApprovalDate`Accounts approval date	string	The date the accounts were approved. For a live partner filing, supply the final date in declarant where the route requires it.
`originalAccountsApprovalDate`Original accounts approval date	string	The customer-entered original accounts approval date for the revised-accounts narrative, where applicable.
`chProfitAndLossPublication`Companies House profit and loss publication	"private" \| "public"	The existing customer choice about publishing the profit and loss account with the Companies House accounts, where that route offers it.

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