The CT600D is the insurance supplementary page to the Company Tax Return. It is completed by an insurance company or friendly society with policies or contracts treated as Overseas Life Assurance Business, and carries a single declaration.
Who completes it
An insurance company, including a friendly society, that has entered into policies or contracts treated as relating to Overseas Life Assurance Business during the accounting period. A company that is not an insurer does not file the page. Box 110 on the CT600 is ticked to say the page is attached.
What it asks for
The page carries no figures. Its one entry, D5, confirms that the company has obtained or completed the certificates, documents, undertakings and declarations required by the Insurance Companies (Overseas Life Assurance Business) (Compliance) Regulations 1995. If they were not obtained within the time limits, the page is filed with D5 left clear.
In Tax Optimiser
Complete the page under Insurance in the Corp Tax workspace: tick that the page applies, then make the declaration if it applies. The CT600D is filed with the CT600.
Read more: CT600D: the insurance supplementary page.