Corporation Tax: Freeports and Investment Zones (CT600M (2024) version 3)
Use this page if your company claims enhanced structures and buildings allowances or enhanced capital allowances for plant and machinery, for qualifying expenditure relating to a Freeport or Investment Zone tax site.
Documents
Details
Before you download the form and send it in the post, check when you need to send an online Company Tax Return.
Use this form if you claim enhanced structures and buildings allowances or enhanced capital allowances (ECA) for plant and machinery, for qualifying expenditure relating to a Freeport or Investment Zone tax site.
Related forms and guidance
Use form CT600 (2024) Version 3 to file a Company Tax Return for accounting periods starting on or after 1 April 2015.
Use the Autumn Statement 2023: Overview of tax legislation and rates (OOTLAR) for an overview of the main Budget changes affecting Corporation Tax.
Use the CT600M guidance to help you complete the CT600M supplementary page form.
Use Check if you can claim enhanced structures and buildings allowance relief in UK Freeport tax sites to see if you are eligible to claim.
Use Check if you can claim the enhanced capital allowance relief in UK Freeport tax sites to see if you are eligible to claim.
Updates to this page
Published 1 April 2022Last updated 6 April 2024 + show all updates
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The page now covers Investment Zones. 2 additional links have been added to check if you can claim enhanced structures and building allowance relief and enhanced capital allowance relief in UK Freeport tax sites. Form CT600M has been updated. Welsh translation is updated.
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A link to the CT600M guidance has been added.
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The related forms and guidance have been updated for 2023.
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Added translation