Company Tax Return form CT600 (2008) Version 2

Transcription

1 Helful Technology Ltd UTR: IRMark: UE4L53GNOME3QGIFL6XYVRWPRVWPNIPS. Page 1 of 9. Your comany tax return Comany information Comany name Helful Technology Ltd Page 1 Comany Tax Return form CT600 (2008) Version 2 for accounting eriods ending on or after 1 July 1999 If we send the comany a Notice to deliver a comany tax return (form CT603) it has to comly by the filing date or we charge a enalty, even if there is no tax to ay. A return includes a comany tax return form, any Sulementary Pages, accounts, comutations and any relevant information. Is this the right form for the comany? Read the advice on ages 3 to 6 of the Comany tax return guide (the Guide) before you start. The forms in the CT600 series set out the information we need and rovide a standard format for calculations. Use the Guide to hel you comlete the return form. It contains general information you may need and box by box advice Please note that some boxes on form CT600 are not in order, reflecting changes made since the form was first ublished in Comany registration number Tax Reference as shown on the CT603 Tye of Comany Registered office address 39 Durban Road Beckenham Kent England About this return This is the above comany's return for the eriod from (dd/mm/yyyy) to (dd/mm/yyyy) Put an 'X' in the aroriate box(es) below A reayment is due for this return eriod A reayment is due for an earlier eriod Making more than one return for this comany now This return contains estimated figures Comany art of a grou that is not small Disclosure of tax avoidance schemes Notice of disclosable avoidance schemes Transfer ricing Comensating adjustment claimed Comany qualifies for SME exemtion Sulementary Pages If you are enclosing any Sulementary Pages ut an X in the aroriate box(es) Loans to articiators by close comanies, form CT600A Controlled foreign comanies, form CT600B Grou and Consortium, form CT600C Insurance, form CT600D Charities and Community Amateur Sorts Clubs (CASCs), form CT600E Tonnage tax, form CT600F Postcode BR3 4EY Cororate Venturing Scheme, form CT600G Accounts I attach accounts and comutations for the eriod to which this return relates for a different eriod If you are not attaching accounts and comutations, say why not X Cross-border royalties, form CT600H Sulementary charge in resect of ring fence trade, form CT600I Disclosure of tax avoidance schemes, form CT600J

2 Helful Technology Ltd UTR: IRMark: UE4L53GNOME3QGIFL6XYVRWPRVWPNIPS. Page 2 of 9. Page 2 Comany tax calculation Turnover 1 Total turnover from trade or rofession 1 81, Banks, building societies, insurance comanies and other financial concerns. Put an 'X' in this box if you do not have a recognised turnover and have not made an entry in box 1 Income 3 Trading and rofessional rofits 4 Trading losses brought forward claimed against rofits Net trading and rofessional rofits 6 Bank, building society or other interest, and rofits and gains from non-trading loan relationshis 5 6 box 3 minus box 4 7 Put an 'X' in box 7 if the figure in box 6 is net of carrying back a deficit from a later accounting eriod 7 8 Annuities, annual ayments and discounts not arising from loan relationshis and from which income tax has not been deducted 9 Overseas income within Sch D Case V 10 Income from which income tax has been deducted 11 Income from UK land and buildings Non-trading gains on intangible fixed assets 13 Tonnage tax rofits 14 Annual rofits and gains not falling under any other heading 15 Income within Sch D Case VI total of boxes 12, 13 and 14 Chargeable gains 16 Gross chargeable gains Allowable losses including losses brought forward 18 Net chargeable gains box 16 minus box Losses brought forward against certain investment income 20 Non-trade deficits on loan relationshis (including interest), and derivative contracts (financial instruments) brought forward 21 Profits before other deductions and reliefs net sum of boxes 5, 6, 8, 9, 10, 11,15, & 18 minus sum of boxes 19 and 20 21

3 Helful Technology Ltd UTR: IRMark: UE4L53GNOME3QGIFL6XYVRWPRVWPNIPS. Page 3 of 9. Page 3 Deductions and reliefs 22 CVS loss relief, and losses on unquoted shares under S573 ICTA Put an 'X' in box 23 if the entry in box 22 includes CVS loss relief, comlete and attach form CT600G Management exenses under S75 ICTA Interest distributions under S468L ICTA Schedule A losses for this or revious accounting eriod under S392A ICTA Caital allowances for the uroses of management of the business Non-trade deficits for this accounting eriod from loan relationshis and derivative contracts (financial instruments) Non-trading losses on intangible fixed assets Trading losses of this or a later accounting eriod under S393A ICTA Put an 'X' in box 31 if amounts carried back from later accounting eriods are included in box Non-trade caital allowances Total of deductions and reliefs total of boxes 22, 24 to 30 and Profits before charges and grou relief 34 box 21 minus box Charges aid Grou relief Profits chargeable to cororation tax 37 box 34 minus boxes 35 and Ring fence rofits included 169

4 Helful Technology Ltd UTR: IRMark: UE4L53GNOME3QGIFL6XYVRWPRVWPNIPS. Page 4 of 9. Page 4 Tax calculation 38 Franked investment income 39 Number of associated comanies in this eriod or 40 Associated comanies in the first financial year 41 Associated comanies in the second financial year Put an 'X' in box 42 if the comany claims to be charged at the starting rate or the small comanies rate on any art of its rofits, or is claiming marginal rate relief 42 X Enter how much rofit has to be charged and at what rate of tax Financial year (yyyy) Amount of rofit Rate of tax Tax , Cororation tax total of boxes 46, 49, 52, 56, 59 and , Marginal rate relief Cororation tax net of marginal rate relief 66 Underlying rate of cororation tax 67 Profits matched with non-cororate distributions 65 12, % Tax at non-cororate distributions rate 69 Tax at underlying rate on remaining rofits Cororation tax chargeable See note for box 70 in CT600 Guide 70 12, Reliefs and deductions in terms of tax 71 CVS investment relief Community investment relief Double taxation relief 74 Put an 'X' in box 74 if box 73 includes an Underlying Rate relief claim 75 Put an 'X' in box 75 if box 73 includes any amount carried back from a later eriod 76 Advance cororation tax Total reliefs and deductions in terms of tax 77 total of boxes 71, 72, 73 and 76

5 Helful Technology Ltd UTR: IRMark: UE4L53GNOME3QGIFL6XYVRWPRVWPNIPS. Page 5 of 9. Calculation of tax outstanding or overaid 78 Net cororation tax liability 78 Page 5 box 70 minus box 77 12, Tax ayable under S419 ICTA Put an 'X' in box 80 if you comleted box A11 in the Sulementary Pages CT600A Tax ayable under S747 ICTA Tax ayable under S501A ICTA Tax chargeable 84 Income tax deducted from gross income included in rofits 85 Income tax reayable to the comany 82 total of boxes 78, 79, 81 and , Tax ayable - this is your self-assessment of tax ayable Tax reconciliation 86 box 83 minus box 84 12, Research and Develoment tax credit, including any vaccines tax credit, or film tax credit 88 Land remediation or life assurance comany tax credit 170 Caital allowances first-year tax credit 89 Research and Develoment tax credit ayable, including any vaccines tax credit, or film tax credit ayable 90 Land remediation or life assurance comany tax credit ayable 171 Caital allowances first-year tax credit ayable box 87 minus box total of boxes minus boxes 86 and boxes 87, 88 and 170 minus boxes 86, 89 and Ring fence cororation tax included 166 Tax under S501A ICTA 1988 included Tax already aid (and not already reaid) 92 Tax outstanding 91 box 86 minus boxes 87, 88, 170 and , total sum of boxes 87, 88, 170 and 91 minus box Tax overaid Tax refunds surrendered to the comany under S102 FA 1989 Indicators Put an 'X' in the relevant box(es) if, in the eriod, the comany 95 should have made (whether it has or not) instalment ayments under the Cororation Tax 95 (Instalment Payments) Regulations is within a grou ayment arrangement for this eriod has written down or sold intangible assets has made cross-border royalty ayments 98

6 Helful Technology Ltd UTR: IRMark: UE4L53GNOME3QGIFL6XYVRWPRVWPNIPS. Page 6 of 9. Page 6 Information about enhanced exenditure Research and Develoment (R&D) or films enhanced exenditure 167 Put an 'X' in box 167 if the claim is for films exenditure 99 Put an 'X' in box 99 if the claim is made by a small or medium-sized enterrise (SME), including a SME subcontractor to a large comany 100 Put an 'X' in box 100 if the claim is made by a large comany R&D or films enhanced exenditure 102 R&D enhanced exenditure of a SME on work sub-contracted to it by a large comany 103 Vaccines research exenditure Land remediation enhanced exenditure 104 Enter amount equal to 150% of actual exenditure 104 Information about caital allowances and balancing charges Charges and allowances included in calculation of trading rofits or losses Caital Allowances Balancing Charges 172 Annual investment allowance Machinery and lant - secial rate ool Machinery and lant - main ool Cars Industrial buildings and structures Business remises renovation Other charges and allowances Charges and allowances not included in calculation of trading rofits or losses Caital Allowances Balancing Charges 173 Annual investment allowance Business remises renovation Other non-trading charges and allowances 117 Put an 'X' in box 117 if box 115 entry includes flat conversion allowances Qualifying exenditure Machinery and lant on which first year allowance is claimed Designated environmentally friendly machinery and lant Machinery and lant on long-life assets and integral features Other machinery and lant 121

7 Helful Technology Ltd UTR: IRMark: UE4L53GNOME3QGIFL6XYVRWPRVWPNIPS. Page 7 of 9. Losses, deficits and excess amounts Trading losses Case I 124 Trading losses Case V Non-trade deficits on loan relationshis and derivative contracts Schedule A losses 129 Overseas roerty business losses Case V 130 Losses Case VI 131 Caital losses Non-trading losses on intangible fixed assets 134 Excess non-trade caital allowances 135 Excess charges Excess management exenses Arising calculated under S393 ICTA calculated under S393 ICTA Excess calculated under S82 FA 1996 calculated under S392A ICTA 1988 calculated under S392B ICTA calculated under S396 ICTA calculated under S16 TCGA calculated under S29 FA 2002 calculated under S75 ICTA 1988 Page 7 Maximum available for surrender as grou relief calculated under S393A ICTA calculated under S83 FA Excess interest distributions Overayments and reayments Small reayments Reayments for the eriod covered by this return calculated under S468L(7) ICTA 1988 If you do not want us to make small reayments lease either ut an 'X' in box 139 or comlete box 140 below. 'Reayments' here include tax, interest, and late-filing enalties or any combination of them. Do not reay 20 or less 139 Do not reay sums of 140 or less. Enter whole figure only Reayment of cororation tax 142 Reayment of income tax 143 Payable Research and Develoment tax credit 168 Payable film tax credit 144 Payable land remediation or life assurance comany tax credit 175 Payable caital allowances first-year tax credit Surrender under S102 FA 1989 (including surrenders under Regulation 9 of the Instalments Regulations) Reayments of advance cororation tax cannot be surrendered. 145 The following amount is to be surrendered under S102 FA 1989, 145 and either 146 the joint Notice is attached or 146 (ut an 'X' in either box 146 or box 147) 147 will follow Please sto reayment of the following amount until I send you the Notice 148

8 Helful Technology Ltd UTR: IRMark: UE4L53GNOME3QGIFL6XYVRWPRVWPNIPS. Page 8 of 9. Page 8 Bank details (for erson to whom the reayment is to be made) Reayment is made quickly and safely by direct credit to a bank or building society account. Please comlete the following details: Name of bank or building society Branch sort code 149 Account number 151 Building society reference 153 Name of account Payments to a erson other than the comany Comlete the authority below if you want the reayment to be made to a erson other than the comany. I, as (enter status - comany secretary, treasurer, liquidator or authorised agent, etc.) 154 of (enter name of comany) 155 authorise (enter name) 156 (enter address) 157 Postcode Nominee reference 158 to receive ayment on the comany's behalf. Signature 159 Name (in caitals) 160 Declaration Warning - Giving false information in the return, or concealing any art of the comany's rofits or tax ayable, can lead to both the comany and yourself being rosecuted. Declaration The information I have given in this comany tax return is correct and comlete to the best of my knowledge and belief. Signature Name (in caitals) Date (dd/mm/yyyy) S GRAY Status Director

9 Helful Technology Ltd UTR: IRMark: UE4L53GNOME3QGIFL6XYVRWPRVWPNIPS. Page 9 of 9. Comany: Helful Technology Ltd CAP: 01/06/2010 to 31/03/ Adjusted rofit Profit er financial statements 59,129 Add back amounts to rofits: Advertising, romotion and entertainment 1,299 Deduct amounts from rofits: 1,299 Trade and rofessional rofits/(loss) 60,428 2 Profits chargeable to cororation tax Trade and rofessional rofits 60,428 Profits chargeable to cororation tax 60,428 Other deductions and reliefs Profits chargeable to cororation tax 60,428 3 Cororation Tax Calculation There were no associated comanies in this eriod. Profits chargeable to cororation tax: 60,428 Financial year Amount of rofit ( ) Rate of tax (%) Tax ( ) , , Cororation tax chargeable 12, Net cororation tax chargeable 12, Effective rate of cororation tax 21%