How To
Associates - 51% Companies
CCH Corporation Tax
The Associates / Number of 51% Companies input screen is located under Tax return information > CT600 > Associates in the Data Navigator.
Enter the Number of 51% companies b/fwd in the first period or use the Number of 51% companies b/fwd.
Select the Tick if Nil box if the number of 51% Companies brought forward are nil.
Enter the number of New 51% companies in the accounting period.
Enter the number of 51% Companies companies no longer associated this period.
Select the Full tax rate only checkbox if the full rate of Corporation Tax applies to all profits.
Box 326 Associated companies override is available for all accounting periods commencing on or after 1/4/2023.
You can record the number of associated companies for each accounting period within a period of account.
Related documents
CCH Corporation Tax 2026.3: Release Notes
Release Notes for CCH Corporation Tax 2026.3
CCH Corporation Tax 2026.2: Release Notes
Release Notes for CCH Corporation Tax 2026.2
Getting Started
This document provides a quick start guide for using CCH Corporation Tax software. It outlines essential features such as the Data Navigator, which assists in completing clients' Returns, and the use of Breadcrumbs for navigation. Additionally, it explains the functions available in the Ribbon panel located at the top of the screen. Overall, the document aims to streamline the user experience by highlighting key tools and navigation methods within the software.
Non Trade Loan Relationships
This document outlines topics related to Non Trade Loan Relationships in corporate tax computations. It includes links to sections on Non Trade Loan Relationship Summary, Credits, and Debits, detailing how to input and summarize these tax-related items in the Data Navigator. Each section describes the process for entering data and how totals are summarized for reporting purposes. Additionally, it links to related topics like Foreign Income and Miscellaneous Income.
Document Publishing
This document outlines the options for electronically storing tax returns and computations using CCH Document Management and CCH OneClick. It emphasizes that access to these tools requires appropriate licenses and user rights. Users can publish tax returns and computations both in draft form for client review and at various stages in the submission process to HMRC. The document includes specific links to guides on how to publish documents using both systems.