Form

Corporation Tax: Restitution Tax (CT600K (2017) version 3)

Tell HMRC if your company is chargeable to Corporation Tax on restitution interest.

From:
HM Revenue & Customs
Published
10 April 2017
Last updated
30 August 2023 — See all updates

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Corporation Tax: Restitution Tax (CT600K (2017) version 3)

PDF, 345 KB, 1 page

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Details

Before you download the form and send it in the post, check when you need to send an online Company Tax Return.

Use these supplementary pages if the company is chargeable to Corporation Tax on restitution interest and has restitution interest that is not exempt from the restitution tax charge.

Restitution interest means profits for which conditions A to C are met.

Condition A

The profits are interest paid or payable by the Commissioners of HMRC for a claim by the company for restitution with regard to either of the following matters (or alleged matters), the:

  • payment of an amount to the Commissioners under a mistake of law relating to a taxation matter
  • unlawful collection by the Commissioners of an amount in respect of taxation

Condition B

A court has made a final determination that the Commissioners are liable to pay the interest or the Commissioners and the company, have in final settlement of the claim, entered into an agreement under which the company is entitled to be paid, or is to retain, the interest.

Condition C

The interest determined to be due, or agreed upon, is not limited to simple interest at a statutory rate.

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 CT600K guidance to help you complete the CT600K supplementary page form.

Updates to this page

Published 10 April 2017
Last updated 30 August 2023 + show all updates

  1. A link to the CT600K guidance has been added.

  2. The related forms and guidance have been updated for 2023.

  3. The related forms and guidance have been updated for 2022.

  4. A Welsh translation of the form has been added

  5. First published.

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