Guidance

Corporation Tax technical specifications: CT600 appendices

Appendices for Corporation Tax Online software developers.

• From: HM Revenue & Customs
• Published: 1 January 2014
• Last updated: 17 May 2023 — See all updates

Documents

Appendix B: Marginal Rate Relief validation version 9.0a

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Appendix C: Annual Investment Allowance version 4.2a

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Details

Appendices for Marginal Rate Relief validation and Annual Investment Allowance.

Related guidance

Rates, allowances and limits for Corporation Tax
Find rates, allowances and limits for Corporation Tax.

Published 1 January 2014
Last updated 17 May 2023 + show all updates

1. 17 May 2023

   Appendix C of the Annual Investment Allowance has been updated to version 4.2a.

2. 17 March 2023

   Appendix C of the Annual Investment Allowance has been updated to version 4.1a.

3. 28 February 2023

   'Appendix B: Marginal Rate Relief validation version 8’ has been replaced with ‘Appendix B: Marginal Rate Relief validation version 9.0a’.

4. 7 September 2022

   Appendix C of the Annual Investment Allowance has been updated to version 3.9.

5. 4 March 2021

   Appendix C of the Annual Investment Allowance has been updated with version 3.8.

6. 19 March 2019

   Appendix C of the Annual Investment Allowance has been updated with version 3.7.

7. 4 February 2019

   Appendix C of the Annual Investment Allowance has been updated with version 3.6.

8. 3 January 2019

   Appendix A removed and replaced with a link to Corporation Tax rates.

9. 12 October 2015

   Appendix C of the Annual Investment Allowance has been updated with version 3.3.

10. 3 June 2015

    Appendix A: rates of tax version 2.5 has been published.

11. 27 April 2015

    Appendix A and Appendix B have been updated to include Corporation Tax rates/fractions from April 2015.

12. 13 April 2015

    Appendix C Annual Investment Allowance version 3.2 has been published.

13. 1 January 2014

    First published.