On 6 April 2022, ten new boxes became live on CT600B, a supplementary page to the company tax return, following changes made to the hybrid and other mismatches legislation in FA 2021. UK companies are now required to include certain information relating to hybrid entities and hybrid instruments in their UK tax return, including the disclosure of hybrid entity status and whether they transact with a hybrid entity within the same control group.
On 6 April 2022, ten new boxes became live on CT600B, a supplementary page to the company tax return, following changes made to the hybrid and other mismatches legislation in FA 2021. UK companies are now required to include certain information relating to hybrid entities and hybrid instruments in their UK tax return, including the disclosure of hybrid entity status and whether they transact with a hybrid entity within the same control group.
