Property management company CT600: how to use box 4 code 7

Last updated: 12 October 2026

Short version. Choosing Property management company under Company tax type files code 7 in box 4 of every CT600 in the filing, for an active company only. Code 7 does not change the tax, and the dormant journey does not offer it. You make the declaration on Financial Data under Company tax type, then check box 4 on the CT600 preview before filing.

Go to the steps and entry details

On this page

Active companiesBox 4 code 7One or two CT600sWhere you see it: Financial Data › Profit & loss › Company tax type

Before entering figures, the filing setup questions can set the existing destination and CT600 route for an ordinary limited company. They keep the full accounts dates beside the CT600 dates. You can also continue with the controls below without opening the questions.

What this guide covers

Choosing Property management company under Company tax type files code 7 in box 4 of every CT600 in the filing, for an active company only. Code 7 does not change the tax, and the dormant journey does not offer it.

On the first step, a property management company answers Special tax regimes with No. It is not a special regime in the wizard. What each Special tax regimes answer files
Property management company puts code 7 in CT600 box 4. The tax is worked out from your figures exactly as for Standard company.
Company tax type is shown only for an active company. When Trading status is Dormant, the choice is hidden and box 4 is 0.
Your answer under What the company does does not decide box 4. Only Company tax type does.
Whether your company is a property management company for HMRC's purposes is your decision, made with HMRC's guidance in BIM24782. The company's name or legal form does not decide it.

Is this the right guide?

Use it if all of these are true

Your company is active in this accounts period: it had income or activity of its own.
You have decided that it is a property management company in the sense HMRC describes in BIM24782.
You are filing its CT600 to HMRC, on its own or together with accounts at Companies House.

Do not use it if

The company is dormant in this period. The dormant journey does not offer the code 7 choice.Use instead: Flat-management and RTM companies, when dormant
The company simply lets property it owns. Letting property does not by itself make it a property management company.Use instead: Buy-to-let and property income
The company is a close investment-holding company. One company type applies to the whole filing.Use instead: CT600 box 4 code 2
You only need to decide which money belongs to the company and which is held on trust for the leaseholders.Use instead: Service charges and reserve funds

Common mistakes

Looking for code 7 on the first step

Code 7 is not under Special tax regimes. Answer No there, and choose Property management company on Financial Data. The See examples list on the first step says the same.

Leaving Trading status on Dormant

The form starts on Dormant. If your company had income or activity of its own, such as ground rent or bank interest, choose Active. While Dormant is selected, Company tax type is not shown, so the return cannot carry code 7. When a management company is dormant

Expecting code 7 to change the tax

Code 7 describes the company. It does not reduce or remove Corporation Tax. Income the company owns, such as ground rent or interest on its own money, is entered and taxed in the usual way. Service charges held on trust under section 42 of the Landlord and Tenant Act 1987 are not the company's income, and how your lease treats them is for you to establish. Service charges and reserve funds

Accounts covering more than 12 months

When your accounts period ends more than 12 months after it starts, even by one day, the filing has two CT600s. The field is then labelled Company tax type (both returns), and code 7 goes in box 4 of both returns. This service cannot file two returns with different company types.

If you chose Enter figures separately on the first step, make the choice on the CT600 1 tab. The second return's tab shows the same choice, locked. Check box 4 on both previews.

More help: Filing a long first period · Standard return for both CT600s

Worked example

Company: Poplar Example Management Ltd, a residents’ management company limited by guarantee
Accounts period: 1 April 2025 to 31 March 2026
Its own income: Ground rent it is entitled to as freeholder, and interest on its own bank account
Service charges: Held on trust for the leaseholders, so kept out of the company’s figures
Company type: The directors have decided it is a property management company
Filing: CT600 to HMRC and accounts to Companies House

The company and all figures on this page are fictional.

Before you start

Your accounts: The company's own figures for the accounts period, with trust money left out. Which figures to enter
Company UTR: Ten digits, on letters from HMRC. Where to find your UTR
Government Gateway details: The user ID and password for the company's HMRC account. Setting up a Government Gateway account
Companies House authentication code: Only if you are filing the accounts there too. Where to find it

The company and all figures on this page are fictional.

Step by step

Start a new filing
Dashboard, company card
Click New filing. If you see Resume filing, click the small arrow beside it and choose Start new filing →
Confirm the company
Tick the confirmation box, then click Continue with this company →
Company Profile & Period
Accounting period
1 April 2025 to 31 March 2026
Special tax regimes
No
What are you filing?
Companies House & HMRC CT600, or HMRC CT600 for the CT600 onlyCompanies House on its own files no CT600, so there is no box 4.
Trading status
ActiveThe form starts on Dormant, so make sure you change it.
What the company does
Trading, Property only or BothChoose the one that matches the income you are entering. It does not decide box 4.
Click Next →.
Financial Data
Open Profit & loss and enter the company's own figures in the rows that match your prepared accounts.
Previous year
Last year’s figures, from your previous accountsRequired before you continue. Figures from Companies House fill in where available. Check them, and enter 0 where a line had no amount.
Turnover
Your income for the period, or 0
Cost of raw materials and consumables
Your figure, or 0
Staff costs
Your figure, or 0
Other charges
Your other costs, or 0
Company tax type
Property management companyBelow Profit before tax, just above Corporation tax. Hover over an option, or focus it with the keyboard, for its help. Choose Standard company to withdraw the declaration.
Balance sheet
The company’s own closing balances
Average number of employees
Your average number, or 0
Click Next → when every section is complete.
More help: Where flat-management figures go
Review & file
The Corporation tax due card shows the tax worked out from your figures, the same as it would be without code 7.
Check box 4
Click Preview your documents (free) and check that box 4 of each CT600 shows 7
Subscribe
Click Unlock Filing and complete payment
Continue
Click Continue to submission
Filing credentials
Corporation Tax UTR
Your 10-digit UTR
Gateway User ID
Your Government Gateway user ID
Gateway Password
Your Government Gateway password
Authentication code
Only shown if you chose Companies House as well
Select the director submitting this return
The director’s name
Accounts approval date
The date the directors approved the accountsWhat to enter
Declaration
Tick it
Click Submit to HMRC, or Submit to HMRC & Companies House.
After you submit
Each return shows Accepted once HMRC confirms it. HMRC usually replies within a few minutes, but it can take longer.
More help: Filing statuses explained

Check the result

Box 4 shows 7On the CT600 preview and the downloadable CT600 form, on every return in the filing

Tax unchangedThe Corporation Tax is worked out from your figures as it would be for a standard company

Accounts as usualThe accounts attached to the CT600, and any filed at Companies House, are unchanged by the declaration

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.

Not the right guide?

Open the guide that matches your company.

Flat-management and RTM companiesWhich figures are the company’s own, and when it is dormant.Company limited by guaranteeMembers’ funds and no share capital.CT600 box 4 codes explainedEvery type of company code HMRC lists.

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 12 October 2026.