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How to tick CT600 box 75, the SME transfer pricing exemption

Last updated: 30 September 2026

Short version. In Financial data, use the optional 75 Company qualifies for SME exemption from transfer pricing checkbox in Corporation Tax return disclosure. A single CT600 shows one checkbox. Long Corporation Tax coverage shows two dated checkboxes. Each answer controls only its own return.

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Before you start

Have your answer about eligibility for each return period ready. Read what box 75 means and the exemption conditions if needed. The service records your declaration and does not ask for evidence or infer eligibility from the financial figures.

1. Tick the right return

  1. Open the company’s return in SimpleCompanyTax and go to Financial data.
  2. Scroll to Corporation Tax return disclosure at the bottom, after Employees. Box 75 follows the estimated figures control and its optional explanation, and precedes the stopped-trading control when that is shown.
  3. Tick 75 Company qualifies for SME exemption from transfer pricing for the return you want to declare eligible. Use the information button beside it for the size limits, exceptions and official sources. Leaving the checkbox unticked keeps box 75 blank.
  4. If two returns are shown, check their dates and answer each checkbox independently. A long statutory accounts period with Corporation Tax coverage of at most 12 months has just one checkbox.
  5. Choose Next, then Review filing and inspect the generated CT600 form PDFs before submitting.

If you shorten Corporation Tax coverage to one return, the second answer is cleared. Extending it again shows an unticked second checkbox. Completing a date edit does not change your first answer.

2. A fictional long-period example

A fictional company has Corporation Tax coverage from 1 January 2024 to 30 June 2025. The wizard shows Return 1, 1 January to 31 December 2024, and Return 2, 1 January to 30 June 2025. If the customer ticks only Return 1, only its CT600 box 75 has an X. Return 2 stays blank. Both tax calculations stay the same.

3. Check the result

In each CT600 form PDF, check box 75 on page 1 in the Transfer pricing section. An X should appear only for the return you ticked. Your computation and statutory accounts figures should be unchanged. This answer affects only the Corporation Tax return sent to HMRC.

4. Change an amended return

Open the amended draft’s Financial data screen, tick or untick the relevant box 75 answer, and review the regenerated form PDFs. A change to this declaration affects the HMRC return only and does not require a Companies House accounts amendment on its own.

The service does not complete box 70 or calculate transfer pricing adjustments. HMRC does not allow boxes 70 and 75 to both be ticked.

Official sources