startCT600M - Freeports
How To

CT600M - Freeports

CCH Corporation Tax
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CT600M - FreeportsSupplementary Pages

    The CT600M supports claims made for Capital Allowances within a Freeport and incorporates the disclosures for claims made for Structures and Buildings Allowances, and Plant and Machinery used within a Freeport. The forms and data entry screens are available for all Accounting Periods ended after 31 March 2021.

    Freeport Plant & Machinery

    The claims for Plant and Machinery used within a Freeport are made in the Capital Allowance area.  There is a section just under the Main Pool to report details of additions and disposals. 

    There is an ability to  link from the Tangible Fixed assets area to the Plant and Machinery in Freeports for all additions and disposals.

    When you access the screen, a menu appears.  When you enter more than one addition – the freeport location is auto populated from the previous entry, it can be overwritten if necessary.

    Freeport Structures and Buildings Allowance 

    Claims for Freeport Structures and Buildings Allowances are made via the claim for Structures and Buildings in the Capital Allowances aread.  When the Qualifies for Freeport SBA tick box is selected then an additional data entry option appears at the bottom of the screen requesting details of where the Structure or Building is located:

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