HM Revenue and Customs (HMRC) has introduced a new version of the tax return form for companies. Form CT600 version 3 should be used by companies for accounting periods beginning on or after 1 April 2015. A new computation taxonomy has been introduced for tax computations accompanying the new tax return form. HMRC’s downloadable filing software has been updated for the new version.
For accounting periods beginning before 1 April 2015, including periods spanning that date, the previous version (Form CT600 version 2) should be used.
