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Property management company CT600: how to use box 4 code 7
Short version. An active property management company can declare code 7 in CT600 box 4. Make the declaration in Financial data and check the CT600 preview before filing. The dormant journey does not offer this choice yet.
Go to the steps and entry details
On this page
1. Complete the task
- On the first step, answer No to Is your company subject to special Corporation Tax rules?
- Under Trading status, choose Active if the company had income or activity. If it is dormant, choose Dormant. The code 7 choice is not offered on the dormant journey yet.
- Under What the company does, choose Trading, Property only or Both to match the income you are entering. This answer does not decide box 4.
- On Financial data, find Corporation Tax return disclosure and tick This is a property management company.
2. Check the result
Check that box 4 shows 7 on the CT600 preview and the downloadable CT600 form. An accounting period longer than 12 months produces two CT600 returns. Check box 4 on both. The declaration does not change the tax calculation, so also review the trading and property figures you entered.