Enter separate Companies House and CT600 figures

1. Complete the steps and entry details

Before you start

Have your statutory P&L, balance sheet and prepared figures for each Corporation Tax period. Choose the appropriate figure basis. The time-apportionment article explains the conditions for a transactions basis. You do not upload evidence to establish this choice.

1. On Company & period, choose What are you filing?: HMRC CT600 or Companies House & HMRC CT600. Enter the statutory accounts dates.
2. If needed, tick My HMRC Corporation Tax period is different from my statutory accounts period, enter the tax dates and complete the existing date confirmations. For two returns, use First CT600 ends to set the first end where needed.
3. Under How do you want to enter your figures?, choose Enter Companies House and CT600 figures separately. This is offered for a long period or separate Corporation Tax dates. Changing modes clears the other mode’s tax figures, with confirmation before a non-zero amount is discarded. Statutory figures, waivers, cessation and section 455 loan sets are kept.
4. On Financial data, start with Accounts and complete Profit & loss for the statutory period. An import fills the accounts figures only. It does not populate a CT600. Select Continue to CT600 1 at the bottom. Tax classification questions for dividends, interest and disposals belong on the CT600 tabs.
5. Complete CT600 1, then select Continue to CT600 2 if there are two returns. The navigation shows the period ending date, such as Ending 31 Mar 2026. Hover over it or focus it with your keyboard to see the full dates. Complete Profit & loss and Tax adjustments for that period. Choose Show all adjustment options to open an optional group you need. Enter its donations, allowances, gains, adjustments and payments directly. The whole-period allocation panels do not apply here.
6. Enter company-level brought-forward pools on CT600 1 only. CT600 2 uses what remains after CT600 1. Use its visible claim controls to choose relief. Blank uses the maximum available, £0 is an explicit nil claim and a positive amount claims that amount. Reducing an earlier pool keeps your later claim visible so you can correct an excessive claim.
7. Select Continue to Shared details. Complete the shared Balance sheet, comparatives, Employees and accounts details once. Hover over or focus Shared details for a reminder of what it contains. Enter director loan waivers once with their dates. Do not add a waiver again to a CT600 tab’s P&L. The filing places the dated waiver in its return. Section 455 loan sets retain their existing separate-return controls.

Finding a missing field

Each step shows To do, Ready to continue, Complete or Needs attention. Open the affected step and complete the marked control. The error summary opens the affected tab when you select an entry. Enter 0 for a required amount where applicable. A return’s figures do not have to add up to the statutory accounts.

Fictional example

Maple Example Ltd has 18-month accounts with £20,000 turnover. It enters £4,000 turnover in CT600 1 and £9,000 in CT600 2 from its prepared return figures. The statutory P&L retains £20,000. The return computations use £4,000 and £9,000 respectively, with each return’s adjustments and chained pools.

2. Review and check the result

Continue to Review & file opens the usual Review & Submit summary, then checks and saves your figures and moves automatically to Review & file. It shows Preparing review… while the latest calculation or save finishes. Select Edit on the Companies House accounts, CT600 1, CT600 2 when present, or Shared details card to return directly to those inputs. After a correction, select Continue to Review & file again.

On Review & file, check the statutory accounts block and every CT600 block. Generate a fresh free preview after changing figures. Check accounts dates and P&L, each CT600’s dates and boxes, each computation and the final unused pools. The accounts tax charge uses the entered return tax, summed for two returns, less your confirmed Corporation Tax recoverable. The balance sheet remains your entered balance sheet.

Both returns that overlap the accounts attach the same full statutory accounts. A return wholly after the accounts uses the existing accounts omission reason. Companies House receives your selected full or filleted copy. Financial-year rate calculations within each CT600 still use days.

Enter-once remains the default. Its divergent-date route is HMRC only. A CIC can use separate figures for its HMRC CT600, with one or two returns and different Corporation Tax dates. Its accounts and CIC34 report go through the Companies House CIC accounts service. Charity, club and remaining-only routes retain their existing scope. In-app amendments keep their locked dates and can correct saved separate figures. For accounts filed elsewhere, separate entry is offered with Amend both CT600 returns and First CT600 already filed, second not yet filed. The first-filed choice stays HMRC only.

Official sources

• HMRC CTM01405: time apportionment and transactions basis
• Corporation Tax Act 2009 section 52
• HMRC CTM93180: accounts to deliver
• HMRC Company Tax Return guide