The CT600J is the supplementary page to the Company Tax Return on which a company reports the Scheme Reference Numbers of tax avoidance schemes it has used. It belongs to the Disclosure of Tax Avoidance Schemes (DOTAS) rules.
Who completes it
A company that has been given a Scheme Reference Number for arrangements it is party to and expects a Corporation Tax advantage from them in the return period. The number is reported for every accounting period in which an advantage is expected, not only the first. Most companies never need the page. Boxes 65 and 140 on the CT600 are ticked together when it is attached.
What it asks for
A row for each scheme, up to ten, giving:
- the eight-digit Scheme Reference Number, as issued by HMRC and passed on by the promoter;
- the end date of the accounting period in which the expected advantage arises.
The page is a disclosure only. It does not change the tax in the computation, and having a Scheme Reference Number does not mean HMRC has approved the scheme.
In Tax Optimiser
Add each scheme under Tax Avoidance in the Corp Tax workspace. The CT600J is filed with the CT600.
Read more: CT600J and the disclosure of tax avoidance schemes.