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Long period CT600: showing time apportionment or actual figures on the tax computation

Last updated: 11 November 2026

Short version. In Enter figures separately, you can say once how you worked out the income and expenses for your Corporation Tax dates. Each tax computation states your answer. It does not change your figures or your tax.

Go to the entry steps

On this page

Record how you worked out your figures

  1. Company Profile & Period

    How do you want to enter your figures?
    Enter figures separately
    How did you work out the income and expenses for your Corporation Tax dates?
    From actual transactionsChoose the method you used. You can also leave it off.

What each option prints

Worked out by days
The company used time apportionment based on the number of days.
From actual transactions
The company used transactions in its Corporation Tax dates.
Both
The company used both methods for the filing.
Leave the method off my tax computation
The computation shows the dates, figures and tax calculation. It leaves the method off.

Example with two CT600s

Company
Walnut Example Ltd
Accounts period
1 January 2025 to 30 June 2026
CT600 1 turnover
£70,000
CT600 2 turnover
£30,000

The company and all figures on this page are fictional.

The company prepared each return’s income and expenses from the transactions in its dates. It selects From actual transactions once. Both computations state that method and each shows the figures for its own return.

Check the computation

On Review & file, check the method in the Company section and preview the tax computation. For a single return with dates different from your accounts, the answer appears on that one computation. If you are amending a filing, use the Company section’s Edit link to change or clear the method.

Open the guide for the option that matches your filings.

Enter separate Companies House and CT600 figuresFollow the accounts and CT600 entry steps.Time apportionment or actual figuresRead when HMRC accepts a transaction basis.

Looking for a different field or step? See all filing wizard guides →

Official sources

Whether this route matches your filings is for you to decide, yourself or with your accountant.

Example companies and figures are fictional. Field names match the filing wizard as of 11 November 2026.