For a full return to satisfy the legal delivery requirement it must consist of:
- a CT600
- any appropriate supplementary pages and
- the relevant attachments – full accounts and computations
Full accounts are those which a company is obliged to draw up under UK Company Law for its shareholders and must include at least a profit and loss account, balance sheet, notes to the accounts and directors’ report. Abbreviated accounts can be submitted to Companies House but not to the Revenue.
A computation is required to show how the profits liable to Corporation Tax have been calculated.