CT600 Corporation Tax Returns

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CT600M Freeports

What are Freeports?

Freeports are special areas within the UK’s borders where different economic regulations apply.

Our Freeports model will include a comprehensive package of measures, comprising tax reliefs, customs, business rates retention, planning, regeneration, innovation and trade and investment support.

CT600M Tax Return Form for Freeports

You need to complete the CT600M supplementary pages.

The following information is required:

  • M1 - Company name: Enter the name of the company.
  • M2 - Tax reference: Enter the company’s 10 digit unique taxpayer reference.
    Period covered by this supplementary page (cannot exceed 12 months)
  • M3 - from DD MM YYYY: Enter the start date of the accounting period.
  • M4 - to DD MM YYYY: Enter the end date of the accounting period.
  • M5 - Enhanced Structures and Buildings Allowance.
  • M10 - Total amount of qualifying expenditure.
  • M15 - Total Structures and Building Allowance (SBA) claim amount.
  • M20 - ECA (Enhanced Capital Allowances).
  • M25 - Total amount of ECA claimed for the accounting period.
  • M30 - Total of Disposal value.

Enhanced structures and buildings allowances in Freeports

Structures and Buildings Allowance (SBA), available for businesses on qualifying expenditure for new non-residential structures and buildings constructed within Freeport tax sites.

You can claim enhanced structures and buildings allowance relief when you incur qualifying expenditure on structures and buildings in a designated Freeport tax site.

Find out more about enhanced structures and buildings allowances in Freeports.

Enhanced capital allowance (ECA) for plant machinery Freeports

Enhanced capital allowance (ECA) available to companies for qualifying expenditure on plant and machinery for use within Freeport tax sites.

You can claim the enhanced capital allowance relief where you buy plant and machinery for use in a designated Freeport tax site.

Find out more about enhanced capital allowance for plant and machinery in Freeports.

HMRC have provided following Company tax return guide to form CT600 (2024) Version 3 for accounting periods starting on or after 1 April 2015 to assist Companies complete the Corporation tax returns. Further information can also be found on GOV.UK website.

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