Company Tax Return form CT600 (2008) Version 2



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Transcription:

Helful Technology Ltd UTR: 4656312602 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 2004. Comany registration number Tax Reference as shown on the CT603 Tye of Comany 0 7 1 6 5 9 6 5 2 0 1 4 6 5 6 3 1 2 6 0 2 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) 0 1 0 6 2 0 1 0 3 1 0 3 2 0 1 1 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

Helful Technology Ltd UTR: 4656312602 IRMark: UE4L53GNOME3QGIFL6XYVRWPRVWPNIPS. Page 2 of 9. Page 2 Comany tax calculation Turnover 1 Total turnover from trade or rofession 1 81,278.00 2 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 2 3 4 5 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 8 9 10 11 12 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 12 13 14 15 total of boxes 12, 13 and 14 Chargeable gains 16 Gross chargeable gains 16 17 Allowable losses including losses brought forward 18 Net chargeable gains 17 18 box 16 minus box 17 19 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 19 20 net sum of boxes 5, 6, 8, 9, 10, 11,15, & 18 minus sum of boxes 19 and 20 21

Helful Technology Ltd UTR: 4656312602 IRMark: UE4L53GNOME3QGIFL6XYVRWPRVWPNIPS. Page 3 of 9. Page 3 Deductions and reliefs 22 CVS loss relief, and losses on unquoted shares under S573 ICTA 1988 22 23 Put an 'X' in box 23 if the entry in box 22 includes CVS loss relief, comlete and attach form CT600G 23 24 Management exenses under S75 ICTA 1988 24 25 Interest distributions under S468L ICTA 1988 25 26 Schedule A losses for this or revious accounting eriod under S392A ICTA 1988 26 27 Caital allowances for the uroses of management of the business 27 28 Non-trade deficits for this accounting eriod from loan relationshis and derivative contracts (financial instruments) 28 29 Non-trading losses on intangible fixed assets 29 30 Trading losses of this or a later accounting eriod under S393A ICTA 1988 30 31 Put an 'X' in box 31 if amounts carried back from later accounting eriods are included in box 30 31 32 Non-trade caital allowances 32 33 Total of deductions and reliefs total of boxes 22, 24 to 30 and 32 33 34 Profits before charges and grou relief 34 box 21 minus box 33 35 Charges aid 35 36 Grou relief 36 37 Profits chargeable to cororation tax 37 box 34 minus boxes 35 and 36 169 Ring fence rofits included 169

Helful Technology Ltd UTR: 4656312602 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 38 39 40 41 42 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 43 2 0 1 0 44 45 21 46 12,689.88 47 50 48 49 51 52 53 54 55 56 57 60 58 59 61 62 63 Cororation tax total of boxes 46, 49, 52, 56, 59 and 62 63 12,689.88 64 Marginal rate relief 64 65 Cororation tax net of marginal rate relief 66 Underlying rate of cororation tax 67 Profits matched with non-cororate distributions 65 12,689.88 66 % 67 68 Tax at non-cororate distributions rate 69 Tax at underlying rate on remaining rofits 68 69 70 Cororation tax chargeable See note for box 70 in CT600 Guide 70 12,689.88 Reliefs and deductions in terms of tax 71 CVS investment relief 71 72 Community investment relief 72 73 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 73 74 75 76 77 Total reliefs and deductions in terms of tax 77 total of boxes 71, 72, 73 and 76

Helful Technology Ltd UTR: 4656312602 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 12,689.88 79 Tax ayable under S419 ICTA 1988 79 80 Put an 'X' in box 80 if you comleted box A11 in the Sulementary Pages CT600A 80 81 Tax ayable under S747 ICTA 1988 81 82 Tax ayable under S501A ICTA 1988 83 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 82 83 12,689.88 84 85 86 Tax ayable - this is your self-assessment of tax ayable Tax reconciliation 86 box 83 minus box 84 12,689.88 87 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 87 88 170 box 87 minus box 86 89 total of boxes 87 + 88 minus boxes 86 and 89 90 boxes 87, 88 and 170 minus boxes 86, 89 and 90 171 161 Ring fence cororation tax included 166 Tax under S501A ICTA 1988 included 161 166 91 Tax already aid (and not already reaid) 92 Tax outstanding 91 box 86 minus boxes 87, 88, 170 and 91 92 12,689.88 total sum of boxes 87, 88, 170 and 91 minus box 86 93 Tax overaid 93 94 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 1998 94 96 is within a grou ayment arrangement for this eriod 96 97 has written down or sold intangible assets 97 98 has made cross-border royalty ayments 98

Helful Technology Ltd UTR: 4656312602 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 167 99 100 101 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 101 102 103 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 172 105-106 Machinery and lant - secial rate ool 105 106 107-108 Machinery and lant - main ool 109-110 Cars 111-112 Industrial buildings and structures 107 109 111 108 110 112 162-163 Business remises renovation 113-114 Other charges and allowances 162 113 163 114 Charges and allowances not included in calculation of trading rofits or losses Caital Allowances Balancing Charges 173 Annual investment allowance 173 164-165 Business remises renovation 115-116 Other non-trading charges and allowances 117 Put an 'X' in box 117 if box 115 entry includes flat conversion allowances Qualifying exenditure 164 115 117 165 116 118 Machinery and lant on which first year allowance is claimed 118 174 Designated environmentally friendly machinery and lant 174 120 Machinery and lant on long-life assets and integral features 120 121 Other machinery and lant 121

Helful Technology Ltd UTR: 4656312602 IRMark: UE4L53GNOME3QGIFL6XYVRWPRVWPNIPS. Page 7 of 9. Losses, deficits and excess amounts 122-123 Trading losses Case I 124 Trading losses Case V 125-126 Non-trade deficits on loan relationshis and derivative contracts 127-128 Schedule A losses 129 Overseas roerty business losses Case V 130 Losses Case VI 131 Caital losses 132-133 Non-trading losses on intangible fixed assets 134 Excess non-trade caital allowances 135 Excess charges 136-137 Excess management exenses Arising calculated under S393 ICTA 1988 122 calculated under S393 ICTA 1988 124 125 127 132 Excess calculated under S82 FA 1996 calculated under S392A ICTA 1988 calculated under S392B ICTA 1988 129 calculated under S396 ICTA 1988 130 calculated under S16 TCGA 1992 131 136 calculated under S29 FA 2002 calculated under S75 ICTA 1988 Page 7 Maximum available for surrender as grou relief calculated under S393A ICTA 1988 123 126 128 calculated under S83 FA 1996 133 134 135 137 138 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 138 141 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 141 142 143 168 144 175 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 147 148 Please sto reayment of the following amount until I send you the Notice 148

Helful Technology Ltd UTR: 4656312602 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 152 150 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

Helful Technology Ltd UTR: 4656312602 IRMark: UE4L53GNOME3QGIFL6XYVRWPRVWPNIPS. Page 9 of 9. Comany: Helful Technology Ltd CAP: 01/06/2010 to 31/03/2011 1 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 ( ) 2010 60,428 21 12,689.88 Cororation tax chargeable 12,689.88 Net cororation tax chargeable 12,689.88 Effective rate of cororation tax 21%