{"id":6153,"date":"2026-01-21T11:57:05","date_gmt":"2026-01-21T11:57:05","guid":{"rendered":"https:\/\/well-tax.com\/?p=6153"},"modified":"2026-01-21T11:57:06","modified_gmt":"2026-01-21T11:57:06","slug":"%d0%b7%d0%b0%d0%bf%d0%be%d0%bb%d0%bd%d0%b5%d0%bd%d0%b8%d0%b5-ct600b-%d0%ba%d0%be%d0%bd%d1%82%d1%80%d0%be%d0%bb%d0%b8%d1%80%d1%83%d0%b5%d0%bc%d1%8b%d0%b5-%d0%b8%d0%bd%d0%be%d1%81%d1%82%d1%80%d0%b0","status":"publish","type":"post","link":"https:\/\/well-tax.com\/ru\/filing-ct600b-controlled-foreign-companies-cfc-supplementary-pages\/","title":{"rendered":"\u041f\u043e\u0434\u0430\u0447\u0430 CT600B - \u041a\u043e\u043d\u0442\u0440\u043e\u043b\u0438\u0440\u0443\u0435\u043c\u044b\u0435 \u0438\u043d\u043e\u0441\u0442\u0440\u0430\u043d\u043d\u044b\u0435 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438 (CFC) \u0414\u043e\u043f\u043e\u043b\u043d\u0438\u0442\u0435\u043b\u044c\u043d\u044b\u0435 \u0441\u0442\u0440\u0430\u043d\u0438\u0446\u044b"},"content":{"rendered":"\n
\"Filing<\/figure>\n\n\n\n

The CT600B is the supplementary section of the UK Corporation Tax Return used to report interests in Controlled Foreign Companies (CFCs), claim relevant exemptions, and disclose certain hybrid mismatch arrangements.

If your company holds a 25% or greater relevant interest in a foreign company controlled from the UK during the accounting period, you may be required to complete the CT600B \u2014 unless the entity qualifies for an exemption such as the Excluded Countries Regulations, the Tax Exemption, or the Low Profit Margin Exemption.<\/p>\n\n\n\n

This article explains when you need to complete the CT600B, the information required, and how to approach key sections.<\/p>\n\n\n\n

If you would like to read more about Controlled Foreign Companies (CFCs), do not miss our comprehensive guide<\/a>.<\/p>\n\n\n\n

1. When to Complete the CT600B<\/h2>\n\n\n\n

You must complete the CT600B if:<\/p>\n\n\n\n

    \n
  • Your company held a 25% or greater relevant interest in a CFC at any time during the accounting period; and<\/li>\n\n\n\n
  • The CFC\u2019s accounting period ended within or at the same time as your company\u2019s accounting period.<\/li>\n<\/ul>\n\n\n\n

    You should also complete it if:<\/p>\n\n\n\n

      \n
    • The company is a hybrid entity;<\/li>\n\n\n\n
    • The company has transactions with hybrid entities in the same control group;<\/li>\n\n\n\n
    • There is a deduction\/non-inclusion mismatch or a permanent establishment (PE) mismatch;<\/li>\n\n\n\n
    • A counteraction has been made under Part 6A of the Taxation (International and Other Provisions) Act 2010 (TIOPA 2010).<\/li>\n<\/ul>\n\n\n\n

      You do not need to include a CFC on the CT600B if:<\/p>\n\n\n\n

        \n
      • The CFC meets one of the statutory exemptions (Tax Exemption, Excluded Territories, Low Profit Margin, or Exempt Period Exemption); or<\/li>\n\n\n\n
      • The CFC is not, in fact, a CFC, but would pass an exemption test if it were.<\/li>\n<\/ul>\n\n\n\n

        This exemption avoids unnecessary compliance costs where it\u2019s clear the UK company would not have a CFC charge.<\/p>\n\n\n\n

        \"\"<\/figure>\n\n\n\n

        2. Information Required in the CT600B<\/h2>\n\n\n\n

        You\u2019ll need:<\/p>\n\n\n\n

          \n
        • Company details (name, Unique Taxpayer Reference);<\/li>\n\n\n\n
        • Period covered (start and end dates, maximum 12 months);<\/li>\n\n\n\n
        • Details of each relevant CFC:\n
            \n
          • Name and territory of residence;<\/li>\n\n\n\n
          • Type of exemption claimed (if any);<\/li>\n\n\n\n
          • Percentage of apportionable profits;<\/li>\n\n\n\n
          • Chargeable profits;<\/li>\n\n\n\n
          • CFC tax charge;<\/li>\n\n\n\n
          • Creditable tax already paid;<\/li>\n\n\n\n
          • Reliefs (e.g., under Chapter 9 loan relationships);<\/li>\n\n\n\n
          • Any restricted Advance Corporation Tax (ACT).<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n

            Where a CFC charge applies, the total is reported in box 490 of the CT600.<\/p>\n\n\n\n

            3. Foreign Permanent Establishment (PE) Exemption<\/strong><\/h2>\n\n\n\n

            If you have made an election for the foreign PE exemption, you must indicate if this is the first period it applies. This exemption can prevent profits attributable to a foreign PE from being taxed in the UK, subject to specific conditions.<\/p>\n\n\n\n

            4. Hybrid and Other Mismatch Disclosures<\/h2>\n\n\n\n

            From April 2022, additional disclosure boxes (B40\u2013B85) require completion if the company:<\/p>\n\n\n\n

              \n
            • Is a hybrid entity;<\/li>\n\n\n\n
            • Has hybrid entity transactions within its control group;<\/li>\n\n\n\n
            • Has deduction\/non-inclusion mismatches for financial instruments;<\/li>\n\n\n\n
            • Has excessive PE deductions;<\/li>\n\n\n\n
            • Has multinational payee mismatches;<\/li>\n\n\n\n
            • Has made a counteraction or allocation of Dual Inclusion Income (DII).<\/li>\n<\/ul>\n\n\n\n

              Each mismatch category refers to specific sections of TIOPA 2010 and HMRC\u2019s International Manual for technical definitions.<\/p>\n\n\n\t\t

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