HTTP 200
Long period entered once: dry run pending
Request sample
curl -X GET "$PARTNER_SANDBOX_URL/api/v1/filings/00000000-0000-4000-8000-000000000001" \
-H 'Authorization: Bearer sct_test_<secret>'
Response sample
{
"data": {
"id": "00000000-0000-4000-8000-000000000001",
"environment": "test",
"operation": "ct600",
"dry_run": true,
"package_only": false,
"periods": {
"returns": [
{
"end": "2024-12-31",
"index": 0,
"start": "2024-01-01"
},
{
"end": "2025-06-30",
"index": 1,
"start": "2025-01-01"
}
],
"accounts": {
"end": "2025-06-30",
"start": "2024-01-01"
},
"tax_coverage": {
"end": "2025-06-30",
"start": "2024-01-01"
}
},
"status": "pending",
"engagement_id": "00000000-0000-4000-8000-000000000001",
"created_at": "2026-10-30T12:00:00.000Z",
"parts": [
{
"part": "hmrc:0",
"authority": "hmrc",
"status": "pending",
"reason": null,
"receipt": {},
"errors": []
},
{
"part": "hmrc:1",
"authority": "hmrc",
"status": "pending",
"reason": null,
"receipt": {},
"errors": []
}
]
},
"request_id": "00000000-0000-4000-8000-000000000001"
}
Long period entered once: dry run complete
Request sample
curl -X GET "$PARTNER_SANDBOX_URL/api/v1/filings/00000000-0000-4000-8000-000000000001" \
-H 'Authorization: Bearer sct_test_<secret>'
Response sample
{
"data": {
"id": "00000000-0000-4000-8000-000000000001",
"environment": "test",
"operation": "ct600",
"dry_run": true,
"package_only": false,
"periods": {
"returns": [
{
"end": "2024-12-31",
"index": 0,
"start": "2024-01-01"
},
{
"end": "2025-06-30",
"index": 1,
"start": "2025-01-01"
}
],
"accounts": {
"end": "2025-06-30",
"start": "2024-01-01"
},
"tax_coverage": {
"end": "2025-06-30",
"start": "2024-01-01"
}
},
"status": "complete",
"engagement_id": "00000000-0000-4000-8000-000000000001",
"created_at": "2026-10-30T12:00:00.000Z",
"parts": [
{
"part": "hmrc:0",
"authority": "hmrc",
"status": "pending",
"reason": null,
"receipt": {},
"errors": []
},
{
"part": "hmrc:1",
"authority": "hmrc",
"status": "pending",
"reason": null,
"receipt": {},
"errors": []
}
],
"result": {
"mode": "generate_only",
"ct600": {
"generated": true
},
"ixbrl": {
"generated": true
},
"passed": true,
"isSplit": true,
"summary": {
"totalErrors": 0,
"totalWarnings": 0
},
"pipeline": "filing",
"filingUtr": "0000000000",
"packageId": "00000000-0000-4000-8000-000000000001",
"taxEngine": {
"ctRate": 0.19,
"isMicro": true,
"taxBand": "small_profits",
"isDormant": false,
"rulesetId": "uk_ct_mvp_v1",
"eligibility": {
"inScope": true,
"reasons": []
},
"rulesetHash": "sha256:eea03ca71efb3bc1b0005e9abfb3d1611bca7671ce20c72502480d0ed0ef65d4",
"marginalRelief": 0,
"roundingPolicy": "round-half-up",
"accountingProfit": 30000,
"effectiveTaxRate": 0.19,
"chargeableProfits": 29000,
"corporationTaxDue": 5510,
"depreciationAddback": 0,
"profitsBeforeDonations": 29000,
"qualifyingDonationsUsed": 0,
"qualifyingDonationsUnused": 0
},
"apiReturns": [
{
"tax": {
"ctRate": 0.19,
"caBoxes": {
"aia": 0,
"others": 0,
"bcOthers": 0,
"mainPool": 0,
"bcMainPool": 0,
"bcSpecialRate": 0,
"specialRatePool": 0,
"zeroEmissionCars": 0,
"aiaSpecialRatePart": 0,
"qeMainPoolAdditions": 0,
"qeSpecialRateAdditions": 0,
"qeSpecialRateCarAdditions": 0
},
"hasLoss": false,
"isMicro": true,
"taxBand": "small_profits",
"isDormant": false,
"rulesetId": "uk_ct_mvp_v1",
"eligibility": {
"inScope": true,
"reasons": []
},
"mainRateTax": 3813.87,
"rulesetHash": "sha256:eea03ca71efb3bc1b0005e9abfb3d1611bca7671ce20c72502480d0ed0ef65d4",
"apportionment": [
{
"fy": "FY2023",
"tax": 948.29,
"band": "small_profits",
"days": 91,
"taxRate": 0.19,
"marginalRelief": 0,
"apportionedProfits": 4991
},
{
"fy": "FY2024",
"tax": 2865.58,
"band": "small_profits",
"days": 275,
"taxRate": 0.19,
"marginalRelief": 0,
"apportionedProfits": 15082
}
],
"marginalRelief": 0,
"propertyProfit": 0,
"roundingPolicy": "round-half-up",
"accountingProfit": 20073,
"augmentedProfits": 20073,
"balancingCharges": 0,
"effectiveTaxRate": 0.19,
"profitOnDisposal": 0,
"propertyLossUsed": 0,
"chargeableProfits": 20073,
"corporationTaxDue": 3813.87,
"lowerLimitApplied": 50000,
"tradeInterestPaid": 0,
"upperLimitApplied": 250000,
"lossCarriedForward": 0,
"netChargeableGains": 0,
"otherIncomeTaxable": 0,
"s45aCarriedForward": 0,
"associatedCompanies": 0,
"depreciationAddback": 0,
"exemptDistributions": 0,
"lossArisingInPeriod": 0,
"nonTradeLoanDeficit": 0,
"ntlrdCarriedForward": 0,
"propertyLossArising": 0,
"capitalLossesArising": 0,
"grossChargeableGains": 0,
"nonTradingLoanProfit": 0,
"taxComputationMethod": "apportioned_multi_fy",
"otherIncomeNotTaxable": 0,
"tradingLossReliefUsed": 0,
"groupDividendsReceived": 0,
"lossBroughtForwardUsed": 0,
"managementExpensesUsed": 0,
"profitsBeforeDonations": 20073,
"tradingLossCarriedBack": 0,
"tradingLossReliefModel": "s45a",
"nonTradingExchangeGains": 0,
"ntlrdBroughtForwardUsed": 0,
"propertyLossPre2020Used": 0,
"qualifyingDonationsUsed": 0,
"sameTradeCarriedForward": 0,
"nonTradingExchangeLosses": 0,
"capitalLossCarriedForward": 0,
"deductionsAllowanceStated": 5000000,
"managementExpensesArising": 0,
"qualifyingDonationsUnused": 0,
"allowableCapitalLossesUsed": 0,
"associatedCompaniesDivisor": 1,
"capitalAllowancesDeduction": 0,
"ntlrdBroughtForwardMaximum": 0,
"propertyLossCarriedForward": 0,
"qualifyingDonationsAddback": 0,
"balancingChargesSpecialRate": 0,
"disallowableExpensesAddback": 0,
"tradingLossCarryBackMaximum": 0,
"capitalAllowancesSpecialRate": 0,
"exchangeLossesAgainstProperty": 0,
"intangibleAmortisationCirUsed": 0,
"tradingLossesTotalProfitsUsed": 0,
"donationsAddedToManagementPool": 0,
"preTradingExpenditureDeduction": 0,
"balancingChargesAgainstProperty": 0,
"managementExpensesExcessArising": 0,
"otherIncomeNotElsewhereIncluded": 0,
"capitalAllowancesAgainstProperty": 0,
"managementExpensesCarriedForward": 0,
"nonTradeDeficitUsedCurrentPeriod": 0,
"tradingLossesTotalProfitsMaximum": 0,
"propertyLossPre2020CarriedForward": 0,
"managementExpensesAccountsReversal": 0,
"managementExpensesPropertyReversal": 0,
"restrictedCarriedForwardReliefUsed": 0,
"managementExpensesBroughtForwardUsed": 0,
"tradingLossesTotalProfitsAgainstTrade": 0,
"capitalAllowancesStructuresAndBuildings": 0,
"managementExpensesBroughtForwardMaximum": 0,
"managementExpensesBroughtForwardOpening": 0
},
"boxes": {
"1": "Copper Finch Scenario Ltd",
"2": "00000001",
"4": "0",
"30": "2024-01-01",
"35": "2024-12-31",
"50": "X",
"85": "X",
"145": "53528.00",
"155": "20073.00",
"165": "20073.00",
"235": "20073.00",
"300": "20073.00",
"315": "20073.00",
"326": "0",
"329": "X",
"330": "2023",
"335": "4991.00",
"340": "19.00",
"345": "948.29",
"380": "2024",
"385": "15082.00",
"390": "19.00",
"395": "2865.58",
"430": "3813.87",
"440": "3813.87",
"475": "3813.87",
"510": "3813.87",
"525": "3813.87",
"528": "3813.87",
"600": "3813.87",
"975": "FINCH, Robin",
"985": "Director"
},
"index": 0,
"periodEnd": "2024-12-31",
"periodStart": "2024-01-01"
},
{
"tax": {
"ctRate": 0.19,
"caBoxes": {
"aia": 1000,
"others": 0,
"bcOthers": 0,
"mainPool": 1000,
"bcMainPool": 0,
"bcSpecialRate": 0,
"specialRatePool": 0,
"zeroEmissionCars": 0,
"aiaSpecialRatePart": 0,
"qeMainPoolAdditions": 0,
"qeSpecialRateAdditions": 0,
"qeSpecialRateCarAdditions": 0
},
"hasLoss": false,
"isMicro": true,
"taxBand": "small_profits",
"isDormant": false,
"rulesetId": "uk_ct_mvp_v1",
"eligibility": {
"inScope": true,
"reasons": []
},
"mainRateTax": 1696.13,
"rulesetHash": "sha256:eea03ca71efb3bc1b0005e9abfb3d1611bca7671ce20c72502480d0ed0ef65d4",
"apportionment": [
{
"fy": "FY2024",
"tax": 843.41,
"band": "small_profits",
"days": 90,
"taxRate": 0.19,
"marginalRelief": 0,
"apportionedProfits": 4439
},
{
"fy": "FY2025",
"tax": 852.72,
"band": "small_profits",
"days": 91,
"taxRate": 0.19,
"marginalRelief": 0,
"apportionedProfits": 4488
}
],
"marginalRelief": 0,
"propertyProfit": 0,
"roundingPolicy": "round-half-up",
"accountingProfit": 9927,
"augmentedProfits": 8927,
"balancingCharges": 0,
"effectiveTaxRate": 0.19,
"profitOnDisposal": 0,
"propertyLossUsed": 0,
"chargeableProfits": 8927,
"corporationTaxDue": 1696.13,
"lowerLimitApplied": 24794.520547945205,
"tradeInterestPaid": 0,
"upperLimitApplied": 123972.60273972603,
"lossCarriedForward": 0,
"netChargeableGains": 0,
"otherIncomeTaxable": 0,
"s45aCarriedForward": 0,
"associatedCompanies": 0,
"depreciationAddback": 0,
"exemptDistributions": 0,
"lossArisingInPeriod": 0,
"nonTradeLoanDeficit": 0,
"ntlrdCarriedForward": 0,
"propertyLossArising": 0,
"capitalLossesArising": 0,
"grossChargeableGains": 0,
"nonTradingLoanProfit": 0,
"taxComputationMethod": "apportioned_multi_fy",
"otherIncomeNotTaxable": 0,
"tradingLossReliefUsed": 0,
"groupDividendsReceived": 0,
"lossBroughtForwardUsed": 0,
"managementExpensesUsed": 0,
"profitsBeforeDonations": 8927,
"tradingLossCarriedBack": 0,
"tradingLossReliefModel": "s45a",
"nonTradingExchangeGains": 0,
"ntlrdBroughtForwardUsed": 0,
"propertyLossPre2020Used": 0,
"qualifyingDonationsUsed": 0,
"sameTradeCarriedForward": 0,
"nonTradingExchangeLosses": 0,
"capitalLossCarriedForward": 0,
"deductionsAllowanceStated": 2479452,
"managementExpensesArising": 0,
"qualifyingDonationsUnused": 0,
"allowableCapitalLossesUsed": 0,
"associatedCompaniesDivisor": 1,
"capitalAllowancesDeduction": 1000,
"ntlrdBroughtForwardMaximum": 0,
"propertyLossCarriedForward": 0,
"qualifyingDonationsAddback": 0,
"balancingChargesSpecialRate": 0,
"disallowableExpensesAddback": 0,
"tradingLossCarryBackMaximum": 0,
"capitalAllowancesSpecialRate": 0,
"exchangeLossesAgainstProperty": 0,
"intangibleAmortisationCirUsed": 0,
"tradingLossesTotalProfitsUsed": 0,
"donationsAddedToManagementPool": 0,
"preTradingExpenditureDeduction": 0,
"balancingChargesAgainstProperty": 0,
"managementExpensesExcessArising": 0,
"otherIncomeNotElsewhereIncluded": 0,
"capitalAllowancesAgainstProperty": 0,
"managementExpensesCarriedForward": 0,
"nonTradeDeficitUsedCurrentPeriod": 0,
"tradingLossesTotalProfitsMaximum": 0,
"propertyLossPre2020CarriedForward": 0,
"managementExpensesAccountsReversal": 0,
"managementExpensesPropertyReversal": 0,
"restrictedCarriedForwardReliefUsed": 0,
"managementExpensesBroughtForwardUsed": 0,
"tradingLossesTotalProfitsAgainstTrade": 0,
"capitalAllowancesStructuresAndBuildings": 0,
"managementExpensesBroughtForwardMaximum": 0,
"managementExpensesBroughtForwardOpening": 0
},
"boxes": {
"1": "Copper Finch Scenario Ltd",
"2": "00000001",
"4": "0",
"30": "2025-01-01",
"35": "2025-06-30",
"50": "X",
"85": "X",
"145": "26472.00",
"155": "8927.00",
"165": "8927.00",
"235": "8927.00",
"300": "8927.00",
"315": "8927.00",
"326": "0",
"329": "X",
"330": "2024",
"335": "4439.00",
"340": "19.00",
"345": "843.41",
"380": "2025",
"385": "4488.00",
"390": "19.00",
"395": "852.72",
"430": "1696.13",
"440": "1696.13",
"475": "1696.13",
"510": "1696.13",
"525": "1696.13",
"528": "1696.13",
"600": "1696.13",
"690": "1000.00",
"705": "1000.00",
"775": "1000.00",
"975": "FINCH, Robin",
"985": "Director"
},
"index": 1,
"periodEnd": "2025-06-30",
"periodStart": "2025-01-01"
}
],
"filingTargets": {
"hmrc": true,
"companiesHouse": false
},
"plPenceApplied": false,
"validationErrors": [],
"approvedBasisDigest": "0000000000000000000000000000000000000000000000000000000000000000"
}
},
"request_id": "00000000-0000-4000-8000-000000000001"
}
Long period with separate figures: dry run pending
Request sample
curl -X GET "$PARTNER_SANDBOX_URL/api/v1/filings/00000000-0000-4000-8000-000000000001" \
-H 'Authorization: Bearer sct_test_<secret>'
Response sample
{
"data": {
"id": "00000000-0000-4000-8000-000000000001",
"environment": "test",
"operation": "ct600",
"dry_run": true,
"package_only": false,
"periods": {
"returns": [
{
"end": "2024-12-31",
"index": 0,
"start": "2024-01-01"
},
{
"end": "2025-06-30",
"index": 1,
"start": "2025-01-01"
}
],
"accounts": {
"end": "2025-06-30",
"start": "2024-01-01"
},
"tax_coverage": {
"end": "2025-06-30",
"start": "2024-01-01"
}
},
"status": "pending",
"engagement_id": "00000000-0000-4000-8000-000000000001",
"created_at": "2026-10-30T12:00:00.000Z",
"parts": [
{
"part": "hmrc:0",
"authority": "hmrc",
"status": "pending",
"reason": null,
"receipt": {},
"errors": []
},
{
"part": "hmrc:1",
"authority": "hmrc",
"status": "pending",
"reason": null,
"receipt": {},
"errors": []
}
]
},
"request_id": "00000000-0000-4000-8000-000000000001"
}
Long period with separate figures: dry run complete
Request sample
curl -X GET "$PARTNER_SANDBOX_URL/api/v1/filings/00000000-0000-4000-8000-000000000001" \
-H 'Authorization: Bearer sct_test_<secret>'
Response sample
{
"data": {
"id": "00000000-0000-4000-8000-000000000001",
"environment": "test",
"operation": "ct600",
"dry_run": true,
"package_only": false,
"periods": {
"returns": [
{
"end": "2024-12-31",
"index": 0,
"start": "2024-01-01"
},
{
"end": "2025-06-30",
"index": 1,
"start": "2025-01-01"
}
],
"accounts": {
"end": "2025-06-30",
"start": "2024-01-01"
},
"tax_coverage": {
"end": "2025-06-30",
"start": "2024-01-01"
}
},
"status": "complete",
"engagement_id": "00000000-0000-4000-8000-000000000001",
"created_at": "2026-10-30T12:00:00.000Z",
"parts": [
{
"part": "hmrc:0",
"authority": "hmrc",
"status": "pending",
"reason": null,
"receipt": {},
"errors": []
},
{
"part": "hmrc:1",
"authority": "hmrc",
"status": "pending",
"reason": null,
"receipt": {},
"errors": []
}
],
"result": {
"mode": "generate_only",
"ct600": {
"generated": true
},
"ixbrl": {
"generated": true
},
"passed": true,
"isSplit": true,
"summary": {
"totalErrors": 0,
"totalWarnings": 0
},
"pipeline": "filing",
"filingUtr": "0000000000",
"packageId": "00000000-0000-4000-8000-000000000001",
"taxEngine": {
"ctRate": 0.25,
"isMicro": true,
"taxBand": "marginal_relief",
"isDormant": false,
"rulesetId": "uk_ct_mvp_v1",
"eligibility": {
"inScope": true,
"reasons": []
},
"rulesetHash": "sha256:eea03ca71efb3bc1b0005e9abfb3d1611bca7671ce20c72502480d0ed0ef65d4",
"marginalRelief": 1424.59,
"roundingPolicy": "round-half-up",
"accountingProfit": 30000,
"effectiveTaxRate": 0.200876,
"chargeableProfits": 29000,
"corporationTaxDue": 5825.41,
"depreciationAddback": 0,
"profitsBeforeDonations": 4000,
"qualifyingDonationsUsed": 0,
"qualifyingDonationsUnused": 0
},
"apiReturns": [
{
"tax": {
"ctRate": 0,
"caBoxes": {
"aia": 0,
"others": 0,
"bcOthers": 0,
"mainPool": 0,
"bcMainPool": 0,
"bcSpecialRate": 0,
"specialRatePool": 0,
"zeroEmissionCars": 0,
"aiaSpecialRatePart": 0,
"qeMainPoolAdditions": 0,
"qeSpecialRateAdditions": 0,
"qeSpecialRateCarAdditions": 0
},
"hasLoss": true,
"isMicro": true,
"taxBand": "small_profits",
"isDormant": false,
"rulesetId": "uk_ct_mvp_v1",
"eligibility": {
"inScope": true,
"reasons": []
},
"mainRateTax": 0,
"rulesetHash": "sha256:eea03ca71efb3bc1b0005e9abfb3d1611bca7671ce20c72502480d0ed0ef65d4",
"apportionment": [
{
"fy": "FY2023",
"tax": 0,
"days": 91,
"taxRate": 0,
"marginalRelief": 0,
"apportionedProfits": 0
},
{
"fy": "FY2024",
"tax": 0,
"days": 275,
"taxRate": 0,
"marginalRelief": 0,
"apportionedProfits": 0
}
],
"marginalRelief": 0,
"propertyProfit": 0,
"roundingPolicy": "round-half-up",
"accountingProfit": -25000,
"augmentedProfits": 0,
"balancingCharges": 0,
"effectiveTaxRate": 0,
"profitOnDisposal": 0,
"propertyLossUsed": 0,
"chargeableProfits": 0,
"corporationTaxDue": 0,
"lowerLimitApplied": 50000,
"tradeInterestPaid": 0,
"upperLimitApplied": 250000,
"lossCarriedForward": 25000,
"netChargeableGains": 0,
"otherIncomeTaxable": 0,
"s45aCarriedForward": 25000,
"associatedCompanies": 0,
"depreciationAddback": 0,
"exemptDistributions": 0,
"lossArisingInPeriod": 25000,
"nonTradeLoanDeficit": 0,
"ntlrdCarriedForward": 0,
"propertyLossArising": 0,
"capitalLossesArising": 0,
"grossChargeableGains": 0,
"nonTradingLoanProfit": 0,
"periodLossAdjustment": 25000,
"taxComputationMethod": "apportioned_multi_fy",
"otherIncomeNotTaxable": 0,
"tradingLossReliefUsed": 0,
"groupDividendsReceived": 0,
"lossBroughtForwardUsed": 0,
"managementExpensesUsed": 0,
"profitsBeforeDonations": -25000,
"tradingLossCarriedBack": 0,
"tradingLossReliefModel": "s45a",
"nonTradingExchangeGains": 0,
"ntlrdBroughtForwardUsed": 0,
"propertyLossPre2020Used": 0,
"qualifyingDonationsUsed": 0,
"sameTradeCarriedForward": 0,
"nonTradingExchangeLosses": 0,
"capitalLossCarriedForward": 0,
"deductionsAllowanceStated": 5000000,
"managementExpensesArising": 0,
"qualifyingDonationsUnused": 0,
"allowableCapitalLossesUsed": 0,
"associatedCompaniesDivisor": 1,
"capitalAllowancesDeduction": 0,
"ntlrdBroughtForwardMaximum": 0,
"propertyLossCarriedForward": 0,
"qualifyingDonationsAddback": 0,
"balancingChargesSpecialRate": 0,
"disallowableExpensesAddback": 0,
"tradingLossCarryBackMaximum": 25000,
"capitalAllowancesSpecialRate": 0,
"exchangeLossesAgainstProperty": 0,
"intangibleAmortisationCirUsed": 0,
"tradingLossesTotalProfitsUsed": 0,
"donationsAddedToManagementPool": 0,
"preTradingExpenditureDeduction": 0,
"balancingChargesAgainstProperty": 0,
"managementExpensesExcessArising": 0,
"otherIncomeNotElsewhereIncluded": 0,
"capitalAllowancesAgainstProperty": 0,
"managementExpensesCarriedForward": 0,
"nonTradeDeficitUsedCurrentPeriod": 0,
"tradingLossesTotalProfitsMaximum": 0,
"propertyLossPre2020CarriedForward": 0,
"managementExpensesAccountsReversal": 0,
"managementExpensesPropertyReversal": 0,
"restrictedCarriedForwardReliefUsed": 0,
"managementExpensesBroughtForwardUsed": 0,
"tradingLossesTotalProfitsAgainstTrade": 0,
"capitalAllowancesStructuresAndBuildings": 0,
"managementExpensesBroughtForwardMaximum": 0,
"managementExpensesBroughtForwardOpening": 0
},
"boxes": {
"1": "Copper Finch Scenario Ltd",
"2": "00000001",
"4": "0",
"30": "2024-01-01",
"35": "2024-12-31",
"50": "X",
"85": "X",
"145": "0.00",
"315": "0.00",
"430": "0.00",
"440": "0.00",
"475": "0.00",
"510": "0.00",
"525": "0.00",
"528": "0.00",
"780": "25000.00",
"975": "FINCH, Robin",
"985": "Director"
},
"index": 0,
"periodEnd": "2024-12-31",
"periodStart": "2024-01-01"
},
{
"tax": {
"ctRate": 0.25,
"caBoxes": {
"aia": 1000,
"others": 0,
"bcOthers": 0,
"mainPool": 1000,
"bcMainPool": 0,
"bcSpecialRate": 0,
"specialRatePool": 0,
"zeroEmissionCars": 0,
"aiaSpecialRatePart": 0,
"qeMainPoolAdditions": 0,
"qeSpecialRateAdditions": 0,
"qeSpecialRateCarAdditions": 0
},
"hasLoss": false,
"isMicro": true,
"taxBand": "marginal_relief",
"isDormant": false,
"rulesetId": "uk_ct_mvp_v1",
"eligibility": {
"inScope": true,
"reasons": []
},
"mainRateTax": 7250,
"rulesetHash": "sha256:eea03ca71efb3bc1b0005e9abfb3d1611bca7671ce20c72502480d0ed0ef65d4",
"apportionment": [
{
"fy": "FY2024",
"tax": 3605,
"band": "marginal_relief",
"days": 90,
"taxRate": 0.25,
"marginalRelief": 708.36,
"apportionedProfits": 14420
},
{
"fy": "FY2025",
"tax": 3645,
"band": "marginal_relief",
"days": 91,
"taxRate": 0.25,
"marginalRelief": 716.23,
"apportionedProfits": 14580
}
],
"marginalRelief": 1424.59,
"propertyProfit": 0,
"roundingPolicy": "round-half-up",
"accountingProfit": 55000,
"augmentedProfits": 29000,
"balancingCharges": 0,
"effectiveTaxRate": 0.200876,
"profitOnDisposal": 0,
"propertyLossUsed": 0,
"chargeableProfits": 29000,
"corporationTaxDue": 5825.41,
"lowerLimitApplied": 24794.520547945205,
"tradeInterestPaid": 0,
"upperLimitApplied": 123972.60273972603,
"lossCarriedForward": 0,
"netChargeableGains": 0,
"otherIncomeTaxable": 0,
"s45aCarriedForward": 0,
"associatedCompanies": 0,
"depreciationAddback": 0,
"exemptDistributions": 0,
"lossArisingInPeriod": 0,
"nonTradeLoanDeficit": 0,
"ntlrdCarriedForward": 0,
"propertyLossArising": 0,
"capitalLossesArising": 0,
"grossChargeableGains": 0,
"nonTradingLoanProfit": 0,
"taxComputationMethod": "apportioned_multi_fy",
"otherIncomeNotTaxable": 0,
"tradingLossReliefUsed": 0,
"groupDividendsReceived": 0,
"lossBroughtForwardUsed": 0,
"managementExpensesUsed": 0,
"profitsBeforeDonations": 29000,
"tradingLossCarriedBack": 0,
"tradingLossReliefModel": "s45a",
"nonTradingExchangeGains": 0,
"ntlrdBroughtForwardUsed": 0,
"propertyLossPre2020Used": 0,
"qualifyingDonationsUsed": 0,
"sameTradeCarriedForward": 0,
"nonTradingExchangeLosses": 0,
"capitalLossCarriedForward": 0,
"deductionsAllowanceStated": 2479452,
"managementExpensesArising": 0,
"qualifyingDonationsUnused": 0,
"allowableCapitalLossesUsed": 0,
"associatedCompaniesDivisor": 1,
"capitalAllowancesDeduction": 1000,
"ntlrdBroughtForwardMaximum": 0,
"propertyLossCarriedForward": 0,
"qualifyingDonationsAddback": 0,
"balancingChargesSpecialRate": 0,
"disallowableExpensesAddback": 0,
"tradingLossCarryBackMaximum": 0,
"capitalAllowancesSpecialRate": 0,
"exchangeLossesAgainstProperty": 0,
"intangibleAmortisationCirUsed": 0,
"tradingLossesTotalProfitsUsed": 25000,
"donationsAddedToManagementPool": 0,
"preTradingExpenditureDeduction": 0,
"balancingChargesAgainstProperty": 0,
"managementExpensesExcessArising": 0,
"otherIncomeNotElsewhereIncluded": 0,
"capitalAllowancesAgainstProperty": 0,
"managementExpensesCarriedForward": 0,
"nonTradeDeficitUsedCurrentPeriod": 0,
"tradingLossesTotalProfitsMaximum": 25000,
"propertyLossPre2020CarriedForward": 0,
"managementExpensesAccountsReversal": 0,
"managementExpensesPropertyReversal": 0,
"restrictedCarriedForwardReliefUsed": 25000,
"managementExpensesBroughtForwardUsed": 0,
"tradingLossesTotalProfitsAgainstTrade": 25000,
"capitalAllowancesStructuresAndBuildings": 0,
"managementExpensesBroughtForwardMaximum": 0,
"managementExpensesBroughtForwardOpening": 0
},
"boxes": {
"1": "Copper Finch Scenario Ltd",
"2": "00000001",
"4": "0",
"30": "2025-01-01",
"35": "2025-06-30",
"50": "X",
"85": "X",
"145": "80000.00",
"155": "54000.00",
"165": "54000.00",
"235": "54000.00",
"285": "25000.00",
"295": "25000.00",
"300": "29000.00",
"315": "29000.00",
"326": "0",
"329": "X",
"330": "2024",
"335": "14420.00",
"340": "25.00",
"345": "3605.00",
"380": "2025",
"385": "14580.00",
"390": "25.00",
"395": "3645.00",
"430": "7250.00",
"435": "1424.59",
"440": "5825.41",
"475": "5825.41",
"510": "5825.41",
"525": "5825.41",
"528": "5825.41",
"600": "5825.41",
"690": "1000.00",
"705": "1000.00",
"775": "1000.00",
"975": "FINCH, Robin",
"985": "Director"
},
"index": 1,
"periodEnd": "2025-06-30",
"periodStart": "2025-01-01"
}
],
"filingTargets": {
"hmrc": true,
"companiesHouse": false
},
"plPenceApplied": false,
"validationErrors": [],
"approvedBasisDigest": "0000000000000000000000000000000000000000000000000000000000000000"
}
},
"request_id": "00000000-0000-4000-8000-000000000001"
}
Authority rejection: company 00000002
Request sample
curl -X GET "$PARTNER_SANDBOX_URL/api/v1/filings/00000000-0000-4000-8000-000000000001" \
-H 'Authorization: Bearer sct_test_<secret>'
Response sample
{
"data": {
"id": "00000000-0000-4000-8000-000000000001",
"environment": "test",
"operation": "ct600",
"dry_run": false,
"package_only": false,
"periods": {
"returns": [
{
"end": "2024-12-31",
"index": 0,
"start": "2024-01-01"
},
{
"end": "2025-06-30",
"index": 1,
"start": "2025-01-01"
}
],
"accounts": {
"end": "2025-06-30",
"start": "2024-01-01"
},
"tax_coverage": {
"end": "2025-06-30",
"start": "2024-01-01"
}
},
"status": "rejected",
"engagement_id": "00000000-0000-4000-8000-000000000001",
"created_at": "2026-10-30T12:00:00.000Z",
"parts": [
{
"part": "hmrc:0",
"authority": "hmrc",
"status": "rejected",
"reason": "rejected",
"receipt": {
"errors": [
{
"text": "Fictional sandbox rejected",
"number": "SANDBOX_REJECTED"
}
],
"status": "rejected",
"period_end": "2024-12-31",
"period_start": "2024-01-01",
"poll_endpoint": "https://sandbox.invalid/poll",
"poll_interval": 60,
"correlation_id": "00000000000000000000000000000000_HMRC_0"
},
"errors": [
{
"code": "SANDBOX_REJECTED",
"authority_message": "Fictional sandbox rejected"
}
]
},
{
"part": "hmrc:1",
"authority": "hmrc",
"status": "rejected",
"reason": "rejected",
"receipt": {
"errors": [
{
"text": "Fictional sandbox rejected",
"number": "SANDBOX_REJECTED"
}
],
"status": "rejected",
"period_end": "2025-06-30",
"period_start": "2025-01-01",
"poll_endpoint": "https://sandbox.invalid/poll",
"poll_interval": 60,
"correlation_id": "00000000000000000000000000000000_HMRC_1"
},
"errors": [
{
"code": "SANDBOX_REJECTED",
"authority_message": "Fictional sandbox rejected"
}
]
}
]
},
"request_id": "00000000-0000-4000-8000-000000000001"
}
Two returns: first accepted, second rejected
Request sample
curl -X GET "$PARTNER_SANDBOX_URL/api/v1/filings/00000000-0000-4000-8000-000000000001" \
-H 'Authorization: Bearer sct_test_<secret>'
Response sample
{
"data": {
"id": "00000000-0000-4000-8000-000000000001",
"environment": "test",
"operation": "ct600",
"dry_run": false,
"package_only": false,
"periods": {
"returns": [
{
"end": "2024-12-31",
"index": 0,
"start": "2024-01-01"
},
{
"end": "2025-06-30",
"index": 1,
"start": "2025-01-01"
}
],
"accounts": {
"end": "2025-06-30",
"start": "2024-01-01"
},
"tax_coverage": {
"end": "2025-06-30",
"start": "2024-01-01"
}
},
"status": "partially_accepted",
"engagement_id": "00000000-0000-4000-8000-000000000001",
"created_at": "2026-10-30T12:00:00.000Z",
"parts": [
{
"part": "hmrc:0",
"authority": "hmrc",
"status": "accepted",
"reason": "accepted",
"receipt": {
"errors": [],
"status": "polling",
"period_end": "2024-12-31",
"period_start": "2024-01-01",
"poll_endpoint": "https://sandbox.invalid/poll",
"poll_interval": 60,
"correlation_id": "00000000000000000000000000000000_HMRC_0"
},
"errors": []
},
{
"part": "hmrc:1",
"authority": "hmrc",
"status": "rejected",
"reason": "rejected",
"receipt": {
"errors": [
{
"text": "Fictional sandbox rejected",
"number": "SANDBOX_REJECTED"
}
],
"status": "rejected",
"period_end": "2025-06-30",
"period_start": "2025-01-01",
"poll_endpoint": "https://sandbox.invalid/poll",
"poll_interval": 60,
"correlation_id": "00000000000000000000000000000000_HMRC_1"
},
"errors": [
{
"code": "SANDBOX_REJECTED",
"authority_message": "Fictional sandbox rejected"
}
]
}
]
},
"request_id": "00000000-0000-4000-8000-000000000001"
}
Two returns accepted
Request sample
curl -X GET "$PARTNER_SANDBOX_URL/api/v1/filings/00000000-0000-4000-8000-000000000001" \
-H 'Authorization: Bearer sct_test_<secret>'
Response sample
{
"data": {
"id": "00000000-0000-4000-8000-000000000001",
"environment": "test",
"operation": "ct600",
"dry_run": false,
"package_only": false,
"periods": {
"returns": [
{
"end": "2024-12-31",
"index": 0,
"start": "2024-01-01"
},
{
"end": "2025-06-30",
"index": 1,
"start": "2025-01-01"
}
],
"accounts": {
"end": "2025-06-30",
"start": "2024-01-01"
},
"tax_coverage": {
"end": "2025-06-30",
"start": "2024-01-01"
}
},
"status": "accepted",
"engagement_id": "00000000-0000-4000-8000-000000000001",
"created_at": "2026-10-30T12:00:00.000Z",
"parts": [
{
"part": "hmrc:0",
"authority": "hmrc",
"status": "accepted",
"reason": "accepted",
"receipt": {
"errors": [],
"status": "polling",
"period_end": "2024-12-31",
"period_start": "2024-01-01",
"poll_endpoint": "https://sandbox.invalid/poll",
"poll_interval": 60,
"correlation_id": "00000000000000000000000000000000_HMRC_0"
},
"errors": []
},
{
"part": "hmrc:1",
"authority": "hmrc",
"status": "accepted",
"reason": "accepted",
"receipt": {
"errors": [],
"status": "polling",
"period_end": "2025-06-30",
"period_start": "2025-01-01",
"poll_endpoint": "https://sandbox.invalid/poll",
"poll_interval": 60,
"correlation_id": "00000000000000000000000000000000_HMRC_1"
},
"errors": []
}
]
},
"request_id": "00000000-0000-4000-8000-000000000001"
}
Captured sandbox calls. Volatile identifiers, timestamps and hashes use fictional normalised values. Read all captured calls.