CT600 box 4 type of company codes explained
Short version. CT600 box 4 identifies the type of company. HMRC says to enter 0 if none of its listed types applies. A property management company uses code 7.
On this page
1. Read the company type
HMRC lists the following types for box 4. Enter 0 if none of the listed types applies:
- 0: none of the listed types
- 1: unit trust or open-ended investment company
- 2: close investment-holding company
- 3: company in its second or later year of liquidation, chargeable at the main rate
- 4: qualifying asset holding company
- 5: insurance company meeting HMRC's policyholder-profit condition
- 6: members' club or voluntary association
- 7: property management company
- 8: charity or company owned by a charity
- 9: residual company in a Real Estate Investment Trust group
- 10: tax-exempt company in a Real Estate Investment Trust group
- 11: non-resident company
A company's trading or property income is a separate question from its box 4 identity.
HMRC points to BIM24782 for property management companies. Read that guidance and choose the code that describes your company. The company's legal form alone does not decide box 4.
For an active close investment-holding company, choose code 2 using the CIHC filing control. It applies the full rate without small profits rate or marginal relief, separately for each return.
2. Check the result
SimpleCompanyTax offers code 7 for active ordinary companies through a checkbox on Financial data. It does not offer the code 7 choice on the dormant journey yet. The checkbox changes box 4, not the tax calculation. Review the CT600 preview, including both returns if your accounting period is longer than 12 months.