How are boxes 330 and 380, for the financial year, populated on the CT600?
This article explains how boxes 330 and 380 are populated in the Corporation Tax Return.
Boxes 330 and 380 refer to the financial years and are located within the Corporation Tax Chargeable page. The financial year for HMRC corporation tax purposes (in terms of rate and other changes) runs from 1 April to 31 March. The year that is used to determine the label for the financial year is the year in which the start of the period falls, so for the financial year 1 April 2025 to 31 March 2026, the financial year will be 2025 - often written as 'FY25'.
Unless the company accounting period aligns with the financial year, the accounts will span two financial years and therefore profits will be apportioned per financial year. Please refer to the example below in regards to this:
Return period: 01/02/2025 - 31/01/2026
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Boxe 330 will populate with the year 2024 because the 01/02/2025 - 31/03/2025 falls within the 2024 financial year. (01/04/2024 - 31/03/2025).
Box 380 will populate with the year 2025 because 01/04/2025 - 31/01/2026 falls in the 2025 financial year (01/04/2025 - 31/03/2026).
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