HMRC have published the latest guide to completing a company tax return. Readers are advised to read all the general notes and use the box-by-box advice when completing the form.

Whilst the notes do not give a detailed description of the tax system for companies or a detailed account of how to calculate the company's liability, they do contain general information that will be useful. The layout of the notes follows the order on form CT600 and the numbering refers to the box number. The guide can be accessed at http://www.hmrc.gov.uk/ctsa/ct600-guide-2010.pdf