How to file a close investment-holding company CT600

1. Enter the CIHC choice

Before you start, prepare your accounts, Corporation Tax dates and figures. Decide whether the CIHC purpose test applies in each return.

1. Open Financial data and open Profit & loss. Find Company tax type immediately above the Corporation tax result. In separate-figures mode, choose on the Return 1 tab (CT600 1). Return 2 shows the same choice, locked.
2. Under Company tax type, select Close investment-holding company. Hover over an option or focus it with the keyboard for a short explanation. Use the info button beside the selected option for the full purpose test and CT600 box 4 code 2 details. One company type applies to both returns of a long period in either entry mode.
3. This service cannot file returns whose company type differs between them. Apply the purpose test to both periods before choosing. If a saved draft has different answers, it shows Choose company tax type and keeps the stored answers until you choose once for the whole filing.
4. Box 4 holds one company type. Choosing Property management company replaces the CIHC choice and applies code 7 to both returns. Choosing any company type replaces the previous choice for the whole filing.
5. Continue to Review & file. You can choose Standard company and recompute, including when amending a filing.

This choice is available for active company returns. The dormant, club and exempt charity journeys do not show it.

2. Review both returns

Check box 4 is 2 for each return selected. Check the computation says main rate for a close investment-holding company, uses the full rate for each financial year and shows no marginal relief or applied small-profits limits. Box 326 appears only where required for quarterly instalments.

Official sources

• HMRC CTM03951, CIHC rates and winding-up exception
• HMRC CTM60710, full purpose test
• HMRC Company Tax Return guide, boxes 4 and 205