CT600N Residential Property Developer Tax

When to complete

You need to complete these supplementary pages if you are recording an amount of RPDT in box 497 of the form CT600. Additional details will be required by the supplementary pages if any of the following apply:
you are claiming or surrendering any amounts under the group and/or consortium relief provisions
you are claiming or surrendering eligible unrelieved foreign tax.
you are claiming or surrendering any amounts under s356NA(3)(b) CTA 2010 (surplus lease payments not brought into account for the purposes of calculating contractor ring fence profits)
you are claiming or surrendering any carried forward loss amount under the loss reform rules

What to do when you have completed these supplementary pages

Copy the figure from box N285 in section 4 to box 497 of the form CT600.

Section 1 Allocation Statement

N5: Put a ‘X’ in box N5 if you are the nominated allocating member

Guidance at RPDT20520 gives more information about how to nominate an allocating member.

N10: Put a ‘X’ in N10 if the Allocation statement has been sent to HMRC for this period

If box N10 is completed, do not complete boxes N15 to N65. Only the allocating member needs to complete page 2.

For further information please refer to Guidance at RPDT20530 gives more detail about how to send an allocation statement to HMRC.

N15: from

Enter the start date of the allocating period.

N20: to

Enter the end date of the allocating period.

N25: Nominating allocating member

If the nominated allocating member is a different company at the beginning of the period, please provide the name in box N25.

N30: Tax reference

If the nominated allocating member is a different company at the beginning of the period, please provide the tax reference in box N30.

N35: Put a ‘X’ in box N35 if you are the Ultimate Parent Company of the group

Enter X if this applies.

N40: Enter the name of the Ultimate Parent Company if N35 is not completed

Enter the name of the Ultimate Parent Company if the previous box has not been completed.

N45: Allocation table

Enter the name of the group company
Enter the accounting period of that company
Enter the tax reference
Enter the amount allocated to the receiving company

N50: Total amount allocated

Enter the total of column D in Table N45.

Authorisation of Statement

N55: If the statement has been authorised put a ‘X’ in box N55 to confirm

Enter X in the box if this applies.

Section 2 – Joint Venture Companies

You need to complete this section if you are a relevant Joint Venture company whose allowance is restricted because of an excluded member and have received an allocation of a notional allowance.

N70: Notational allowance claimed

Enter the amount of Notational allowance claimed.

N75: Put an 'X' in box N75 if an amount of notional allowance is being allocated in respect of an excluded body

Enter X if this applies.

N80: Allocation of notional allowance on behalf of an excluded body

Excluded Body is defined in legislation at S44(9) FA2022 - an “excluded body” means a company that is not liable to RPDT otherwise than as a result of being a non-profit housing company.

The name of the allocating company
Tax reference
Amount

An excluded body....

N85: Total amount

Enter the total of column C in Table N80.

N90: Members of the excluded body’s group that are members of the relevant joint venture company. Provide details of the excluded companies that are members of the joint venture company

The name of the excluded body
Member’s tax reference

Section 3

Part 1: Claims to RPDT group relief

You need to complete this part if you are claiming RPDT group relief in your calculation of RPDT payable.

Unless a simplified arrangement is in force, you must also attach a copy of each surrendering company's notice of consent to the claim. If a simplified arrangement is in force and copies of consent are not supplied the claim should be authorised below.

N95: Surrendering Company Details

Enter the following for each surrender:

The name of the surrendering company
The start and end date of the accounting period of the surrendering company if different from the period covered by the return
The tax reference of the surrendering company or other information that can identify the company. For example, the company registration number
The amount of the surrender claimed

N100: Total amount claimed

Enter the total of column D in table N95 for the amount of group relief claimed.

Copy the figure from box N100 to box N260 on the form CT600N.

Claim authorisation

Complete this section if simplified arrangements apply and copies of consent are not supplied.

Part 2: Amounts surrendered as RPDT group relief

You need to complete this part if the company is surrendering any amount under the group provisions.

Unless a simplified arrangement is in force:

a notice of consent to each claim is needed
this part is acceptable as a notice of consent, if the surrendering company details are entered and it is completed by an authorised person
send a copy of the notice of consent to the HMRC office dealing with the claimant company's return before or at the same time as the claimant company submits its return claiming the group relief

N120: Details of surrender

Enter the following for each surrender:

The name of the claimant company
The start and end date of the accounting period of the claimant company if different from the period covered by the return
The tax reference of the claimant company or other information that can identify the company. For example, the company registration number
The amount surrendered

N125: Total amount surrendered

Enter the total of Column D in Table N120 for the amount surrendered.

Details of company surrendering relief

Complete the whole of this section if you are using this form as the notice of consent to surrender.

N150: Full name of person authorising

Except where a liquidator or administrator has been appointed, any person who is authorised to do so may complete this section on behalf of the company.

More information

To find out more about RPDT group relief please see RPDT20420 and for group relief for Corporation Tax generally, please see CTM80100.

Part 3: Claims to RPDT group relief for carried forward losses

You need to complete this part if you are claiming group relief for carried forward losses in your calculation of RPDT payable.

N160: Surrendering Company Details

Enter the following for each surrender:

The name of the surrendering company
The start and end date of accounting period of the surrendering company if different from the period covered by the return
The tax reference of the surrendering company or other information that can identify the company. For example, the company registration number
The amount of the surrender claimed

N165: Total amount claimed

Enter the total of column D in Table N160 for the amount of group relief claimed.

Copy the figure from box N165 to box N265 on the form CT600N.

Claim authorisation

Complete this section if simplified arrangements apply and copies of consent are not supplied.

Part 4: Amounts surrendered as RPDT group relief for carried forward losses

You need to complete this part if the company is surrendering any amount of carried forward loss under the group provisions.

Unless a simplified arrangement is in force:

a notice of consent to each claim is needed
this part is acceptable as a notice of consent, if the surrendering company details are entered and it is completed by an authorised person
send a copy of the notice of consent to the HM Revenue and Customs office dealing with the claimant company’s return at the same time as the claimant company submits its return claiming the group relief for carried forward losses

N190: Details of surrender

Enter the following for each surrender:

The name of the claimant company
The start and end date of accounting period of the claimant company if different from the period covered by the return
The tax reference of the claimant company or other information that can identify the company. For example, the company registration number
The amount surrendered

N195: Total amount surrendered

Enter the total of column D in Table N190 for the amount surrendered.

Details of company surrendering relief

Complete the whole of this section if you are using this form as the notice of consent to surrender.

N220: Full name of person authorising

Except where a liquidator or administrator has been appointed, any person who is authorised to do so may complete this section on behalf of the company.

Section 4 – Calculation of RPD profits and CT payable

N230: Adjusted trading profit in relation to the accounting period

Enter the adjusted trading profit amount. Do not complete N235 if box N230 includes a figure.

N235: Adjusted trading loss in relation to the accounting period

Enter the adjusted trading loss amount. Do not complete N230 if box N235 includes a figure.

N240: Amount of any joint venture profit that are attributed to the developer

Enter the amount of any joint venture profit. Do not complete N245 if box N240 includes a figure.

N245: Amount of any joint venture loss that are attributed to the developer

Enter the amount of any joint venture loss. Do not complete N245 if box N240 includes a figure.

N250: Total of profit

Enter the total of boxes N230 and N240, less the total of boxes N235 and N245.

N255: Amount of allowable loss relief

Enter the amount of RPDT losses carried forward from previous years to be claimed.

To find out more about RPDT carried forward losses please see RPDT20410.

N260: Amount of allowable RPDT group relief claimed

Enter the figure from box N100.

N265: Amount of allowable RPDT group relief for carried-forward losses claimed

Enter the figure from box N165.

N270: RPD profits in relation to the accounting period

Enter the RPD profits. To calculate, the figure in box N250 should minus the figure in boxes N255, N260 and N265.

N275: Amount of allowance allocation in relation to the accounting period

Please enter the annual allowance allocated to the company from the allocation statement.

N280: Profits chargeable to RPDT

Enter the profits chargeable. To calculate, the figure in box N270 minus the figure in box N275.

N285: RPDT payable

Calculate 4% of box N285. Enter this amount on box 497 of the CT600.