Corporation Tax Act 2009 section 1187

"Company tax return"

Section 1187 defines the term "company tax return" as used throughout Part 21 of the Corporation Tax Act 2009.

• A "company tax return" has the same meaning as defined in Schedule 18 to the Finance Act 1998.
• Schedule 18 to the Finance Act 1998 sets out the detailed rules for company tax returns, including filing requirements, content, and amendment procedures.
• This single definition applies consistently across the whole of Part 21, ensuring the term is interpreted uniformly wherever it appears.
• In practice, a company tax return is the CT600 form and supporting computations that a company must file with HMRC for each accounting period.