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Corporation Tax: Freeports and Investment Zones (CT600M)

Use this page if your company claims enhanced structures and buildings allowances or enhanced capital allowances for plant and machinery, for qualifying expenditure relating to a Freeport or Investment Zone tax site.

Updates to this page

From:
HM Revenue & Customs
Published:
1 April 2022
Last updated:
1 April 2025
Show all updates

  1. Link to the form CT600 and Autumn Statement has been updated.

  2. The page now covers Investment Zones. 2 additional links have been added to check if you can claim enhanced structures and building allowance relief and enhanced capital allowance relief in UK Freeport tax sites. Form CT600M has been updated. Welsh translation is updated.

  3. A link to the CT600M guidance has been added.

  4. The related forms and guidance have been updated for 2023.

  5. Added translation

Documents

CT600M: Freeports and Investment Zones

PDF, 375 KB, 3 pages

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Details

Before you download the form and send it in the post, check when you need to send an online Company Tax Return.

Use this form if you claim enhanced structures and buildings allowances or enhanced capital allowances (ECA) for plant and machinery, for qualifying expenditure relating to a Freeport or Investment Zone tax site.

Use form CT600 to file a Company Tax Return by post if you cannot file it online.

Read the Autumn Statement 2024: Overview of tax legislation and rates (OOTLAR) for an overview of the main Budget changes affecting Corporation Tax.

Use the CT600M guidance to help you complete the CT600M supplementary page form.

Check if you can claim enhanced structures and buildings allowance relief in UK Freeport tax sites to see if you are eligible to claim.

Check if you can claim the enhanced capital allowance relief in UK Freeport tax sites to see if you are eligible to claim.

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